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Papers by malik abu afifa

Research paper thumbnail of Author response for "Environmental, social, and governance (ESG) disclosure, earnings management and cash holdings: Evidence from a European context

Research paper thumbnail of The Moderating Impact of Cybersecurity Risks on the Relationship Between Artificial Intelligence (AI) and Internal Audit Quality (IAQ): Evidence from Jordan

Lecture notes in networks and systems, 2024

Research paper thumbnail of A Multilayer Perceptron Neural Network Model to Predict Business Failure in Emerging Economies: Evidence from Jordan

International journal of business information systems, 2024

Research paper thumbnail of Big Data Analytics and Sustainability Accounting and Reporting: Evidence from Canada

Studies in big data, Dec 31, 2022

Research paper thumbnail of The Bitcoin Market and Post Covid-19: Empirical Evidence from Asian Countries

Studies in big data, Dec 31, 2022

Research paper thumbnail of Does CSR disclosure mediate the board characteristics-cost of equity capital nexus? Evidence from Jordanian services companies

Journal of Financial Reporting and Accounting

Purpose This study aims to investigate the direct nexus between board characteristics, corporate ... more Purpose This study aims to investigate the direct nexus between board characteristics, corporate social responsibility (CSR) disclosure and the cost of equity capital (CEQ). This is done by using agency theory, stakeholder theory and signalling theory, followed by an investigation into the indirect mediation impact of CSR disclosure in the board characteristics-CEQ nexus. It intends to present new experimental evidence from Jordan’s developing economy. Design/methodology/approach The study’s target population was services companies registered on the Amman Stock Exchange (ASE) between 2012 and 2020. As a result, the population and sampling of this study are represented by all services companies for whom complete data are available over the period, with a total of 43 services companies yielding 387 company-year observations. Data for our study were obtained from their annual disclosures and the ASE’s database. Findings The main findings demonstrated that board size, board gender varie...

Research paper thumbnail of Environmental Corporate Social Responsibility and Environmental Performance: The Role of Green Human Resource Management and Green Transformational Leadership

Global business review, Feb 8, 2024

Research paper thumbnail of Blockchain technology and sustainable performance: moderated-mediating model with management accounting system and digital transformation

Environment, Development and Sustainability, Nov 22, 2023

Research paper thumbnail of Leadership, Employee Behaviour and Performance Going to Sustainable Under the Impact of Stakeholder Environmental Pressure: Empirical Evidence

Research paper thumbnail of Corporate performance modeling through disclosure quality at the level of developing countries in Southeast Asia

Ekonomska istraživanja/Ekonomska istraživanja, Jan 2, 2024

Research paper thumbnail of Environmental, social, and governance (<scp>ESG</scp>) disclosure, earnings management and cash holdings: Evidence from a European context

Research paper thumbnail of Digital CSR and Corporate Sustainability Moderated by Perceived Technological Environmental Uncertainty: Empirical Evidence

Studies in big data, Dec 31, 2022

Research paper thumbnail of Utječe li kvaliteta revizije na uspješnost poduzeća?

Research paper thumbnail of Earnings Management, Earnings Quality, Board Gender Diversity and Cost of Equity Capital: Evidence from an Emerging Market

Global Business Review, Dec 10, 2022

This study seeks to analyse the direct association between earnings management (EM), earnings qua... more This study seeks to analyse the direct association between earnings management (EM), earnings quality (EQ) and the cost of equity capital (CoEC). It also studies the mediating role of EQ and the moderating role of board gender diversity (BGD) in the context of the EM–CoEC nexus. Contradictions in the results of earlier investigations inspired the current study, with the findings filling a gap in the existing literature. This study presented a novel empirical model based on a mediation–moderation model, which sheds light on the mechanism of effect of numerous factors on the CoEC. The findings of this study reveal that the influence of EM practices on EQ is negative. Furthermore, the impact of EM practices on CoEC was positively significant, implying that the more EM practices there were, the higher the CoEC. At the same time, the findings show that EQ has a negative significant influence on CoEC. Additional findings confirm that EQ fully mediates the EM practices–CoEC nexus. Following that, in terms of BGD’s moderating role, the findings indicate that BGD has a significant negative impact on CoEC, and the interaction impact (EM × BGD) is positive and significant.

Research paper thumbnail of The impact of vaccine confidence index on environmental performance and digital transformation: Evidence from Southeast Asian countries during the COVID-19 pandemic period

International Journal of Business Excellence, 2023

Research paper thumbnail of Mediating influence of earnings management in the nexus between audit quality and company value: new proof from Jordanian market

Accounting Research Journal, Apr 11, 2023

Purpose This paper aims to recognize the direct influence of audit quality (AQ) on earnings manag... more Purpose This paper aims to recognize the direct influence of audit quality (AQ) on earnings management practices (EMP) and company value (CV), as well as the mediating role of EMP in the link between AQ and CV. It presents new factual proof from the Jordanian market, which is still in its early stages. Design/methodology/approach A pattern of 43 service firms listed on the Amman Stock Exchange (ASE) was collected for the timeframe (2012–2019), giving an amount of 344 firm-year observances. The data was collected from the annual reports extracted from the ASE’s database and tested with panel data analysis. Findings The results show that audit firm industry specialization positively affects EMP while its size and tenure do not, which implies that its industry specialization does not restrict earnings management but rather leads to an increase in opportunistic behaviors. Audit firm size and audit firm industry specialization positively affect CV, whilst audit firm tenure does not. Additionally, the findings indicate that EMP negatively affect CV, and EMP act as a mediator for the AQ–CV nexus. Research limitations/implications Stakeholders can use the findings to enhance the capacity and effectiveness of Jordan’s fiscal market. For example, our results will boost policymakers’ eagerness to institute suitable statutes improving Jordan’s fiscal market performance. Besides, the results can assist existing and potential investors make sound adjudication by using AQ proxies and earnings management as signals to predict future company’s value. Originality/value The paper differentiates itself from previous papers through initiating a new proposed model by exploring the role of earnings management as a mediator in the nexus between AQ and CV by presenting new factual proof from the Jordanian market.

Research paper thumbnail of Micro factors affecting the application of International Financial Reporting Standard No. 6: evidence from Vietnamese enterprises

International Journal of Business Information Systems, 2022

Research paper thumbnail of Using Capital Budgeting Techniques in Rationalizing Capital Expenditure Decisions in Jordanian Industrial Public Shareholding Companies

Economics and Management, 2020

Research paper thumbnail of Firm-specific Characteristics’ Effect on Cash Holdings and Dividends Payout: Evidence from Simultaneous Equation Modeling

International Journal of Business Information Systems, 2022

Research paper thumbnail of Internal corporate governance mechanisms and earnings manipulation practices in MENA countries

Ekonomska Istrazivanja-economic Research, Oct 26, 2022

Research paper thumbnail of Author response for "Environmental, social, and governance (ESG) disclosure, earnings management and cash holdings: Evidence from a European context

Research paper thumbnail of The Moderating Impact of Cybersecurity Risks on the Relationship Between Artificial Intelligence (AI) and Internal Audit Quality (IAQ): Evidence from Jordan

Lecture notes in networks and systems, 2024

Research paper thumbnail of A Multilayer Perceptron Neural Network Model to Predict Business Failure in Emerging Economies: Evidence from Jordan

International journal of business information systems, 2024

Research paper thumbnail of Big Data Analytics and Sustainability Accounting and Reporting: Evidence from Canada

Studies in big data, Dec 31, 2022

Research paper thumbnail of The Bitcoin Market and Post Covid-19: Empirical Evidence from Asian Countries

Studies in big data, Dec 31, 2022

Research paper thumbnail of Does CSR disclosure mediate the board characteristics-cost of equity capital nexus? Evidence from Jordanian services companies

Journal of Financial Reporting and Accounting

Purpose This study aims to investigate the direct nexus between board characteristics, corporate ... more Purpose This study aims to investigate the direct nexus between board characteristics, corporate social responsibility (CSR) disclosure and the cost of equity capital (CEQ). This is done by using agency theory, stakeholder theory and signalling theory, followed by an investigation into the indirect mediation impact of CSR disclosure in the board characteristics-CEQ nexus. It intends to present new experimental evidence from Jordan’s developing economy. Design/methodology/approach The study’s target population was services companies registered on the Amman Stock Exchange (ASE) between 2012 and 2020. As a result, the population and sampling of this study are represented by all services companies for whom complete data are available over the period, with a total of 43 services companies yielding 387 company-year observations. Data for our study were obtained from their annual disclosures and the ASE’s database. Findings The main findings demonstrated that board size, board gender varie...

Research paper thumbnail of Environmental Corporate Social Responsibility and Environmental Performance: The Role of Green Human Resource Management and Green Transformational Leadership

Global business review, Feb 8, 2024

Research paper thumbnail of Blockchain technology and sustainable performance: moderated-mediating model with management accounting system and digital transformation

Environment, Development and Sustainability, Nov 22, 2023

Research paper thumbnail of Leadership, Employee Behaviour and Performance Going to Sustainable Under the Impact of Stakeholder Environmental Pressure: Empirical Evidence

Research paper thumbnail of Corporate performance modeling through disclosure quality at the level of developing countries in Southeast Asia

Ekonomska istraživanja/Ekonomska istraživanja, Jan 2, 2024

Research paper thumbnail of Environmental, social, and governance (<scp>ESG</scp>) disclosure, earnings management and cash holdings: Evidence from a European context

Research paper thumbnail of Digital CSR and Corporate Sustainability Moderated by Perceived Technological Environmental Uncertainty: Empirical Evidence

Studies in big data, Dec 31, 2022

Research paper thumbnail of Utječe li kvaliteta revizije na uspješnost poduzeća?

Research paper thumbnail of Earnings Management, Earnings Quality, Board Gender Diversity and Cost of Equity Capital: Evidence from an Emerging Market

Global Business Review, Dec 10, 2022

This study seeks to analyse the direct association between earnings management (EM), earnings qua... more This study seeks to analyse the direct association between earnings management (EM), earnings quality (EQ) and the cost of equity capital (CoEC). It also studies the mediating role of EQ and the moderating role of board gender diversity (BGD) in the context of the EM–CoEC nexus. Contradictions in the results of earlier investigations inspired the current study, with the findings filling a gap in the existing literature. This study presented a novel empirical model based on a mediation–moderation model, which sheds light on the mechanism of effect of numerous factors on the CoEC. The findings of this study reveal that the influence of EM practices on EQ is negative. Furthermore, the impact of EM practices on CoEC was positively significant, implying that the more EM practices there were, the higher the CoEC. At the same time, the findings show that EQ has a negative significant influence on CoEC. Additional findings confirm that EQ fully mediates the EM practices–CoEC nexus. Following that, in terms of BGD’s moderating role, the findings indicate that BGD has a significant negative impact on CoEC, and the interaction impact (EM × BGD) is positive and significant.

Research paper thumbnail of The impact of vaccine confidence index on environmental performance and digital transformation: Evidence from Southeast Asian countries during the COVID-19 pandemic period

International Journal of Business Excellence, 2023

Research paper thumbnail of Mediating influence of earnings management in the nexus between audit quality and company value: new proof from Jordanian market

Accounting Research Journal, Apr 11, 2023

Purpose This paper aims to recognize the direct influence of audit quality (AQ) on earnings manag... more Purpose This paper aims to recognize the direct influence of audit quality (AQ) on earnings management practices (EMP) and company value (CV), as well as the mediating role of EMP in the link between AQ and CV. It presents new factual proof from the Jordanian market, which is still in its early stages. Design/methodology/approach A pattern of 43 service firms listed on the Amman Stock Exchange (ASE) was collected for the timeframe (2012–2019), giving an amount of 344 firm-year observances. The data was collected from the annual reports extracted from the ASE’s database and tested with panel data analysis. Findings The results show that audit firm industry specialization positively affects EMP while its size and tenure do not, which implies that its industry specialization does not restrict earnings management but rather leads to an increase in opportunistic behaviors. Audit firm size and audit firm industry specialization positively affect CV, whilst audit firm tenure does not. Additionally, the findings indicate that EMP negatively affect CV, and EMP act as a mediator for the AQ–CV nexus. Research limitations/implications Stakeholders can use the findings to enhance the capacity and effectiveness of Jordan’s fiscal market. For example, our results will boost policymakers’ eagerness to institute suitable statutes improving Jordan’s fiscal market performance. Besides, the results can assist existing and potential investors make sound adjudication by using AQ proxies and earnings management as signals to predict future company’s value. Originality/value The paper differentiates itself from previous papers through initiating a new proposed model by exploring the role of earnings management as a mediator in the nexus between AQ and CV by presenting new factual proof from the Jordanian market.

Research paper thumbnail of Micro factors affecting the application of International Financial Reporting Standard No. 6: evidence from Vietnamese enterprises

International Journal of Business Information Systems, 2022

Research paper thumbnail of Using Capital Budgeting Techniques in Rationalizing Capital Expenditure Decisions in Jordanian Industrial Public Shareholding Companies

Economics and Management, 2020

Research paper thumbnail of Firm-specific Characteristics’ Effect on Cash Holdings and Dividends Payout: Evidence from Simultaneous Equation Modeling

International Journal of Business Information Systems, 2022

Research paper thumbnail of Internal corporate governance mechanisms and earnings manipulation practices in MENA countries

Ekonomska Istrazivanja-economic Research, Oct 26, 2022