1

DAFTAR ARTIKEL
RISET AKUNTANSI
Dosen: Endang Sri Utami, S.E., M.Si., Ak., CA

1. Khalid Al-Amri Saif Al Shidi Munther Al Busaidi Serkan Akguc , (2017)," Real earnings management
in public vs. private firms in the GCC countries: a risk perspective ", Journal of Applied Accounting
Research, Vol. 18 Iss 2 pp. -, http://dx.doi.org/10.1108/JAAR-11-2014-0124

2. Ahmad Musbah Albuhisi, Ayman Bahjat Abdallah, "The impact of soft TQM on financial
performance: the mediating roles of non-financial balanced scorecard perspectives", International
Journal of Quality & Reliability Management, https://doi.org/10.1108/IJQRM-03-2017-0036

3. Mishari M. Alfraih , (2017)," The value relevance of intellectual capital disclosure: empirical
evidence from Kuwait ", Journal of Financial Regulation and Compliance, Vol. 25 Iss 1 pp. -,
http://dx.doi.org/10.1108/JFRC-06-2016-0053

4. Mishari M. Alfraih Abdullah M. Almutawa , (2017)," Voluntary disclosure and corporate governance:
empirical evidence from Kuwait ", International Journal of Law and Management, Vol. 59 Iss 2 pp. -,
http://dx.doi.org/10.1108/IJLMA-10-2015-0052

5. Philmore Alleyne Diana Weekes-Marshall Tracey Broome , (2014),"Accountants’ perceptions of

corporate governance in public limited liability companies in an emerging economy", Meditari
Accountancy Research, Vol. 22 Iss 2 pp. 186 – 210, http://dx.doi.org/10.1108/MEDAR-09-2013-0039

6. Madi Almadi, Philip Lazic, (2016) "CEO incentive compensation and earnings management: The
implications of institutions and governance systems", Management Decision, Vol. 54 Issue: 10,
pp.2447-2461, https://doi.org/10.1108/MD-05-2016-0292

7. Basil Al-Najjar, (2014) “The Effect of Governance Mechanisms on Small and Medium-Sized
Enterprise Cash Holdings: Evidence from the United Kingdom”. Journal of Small Business
Management, 53(2), 303–320.doi:10.1111/jsbm.12062

8. Basil Al-Najjar Dana Al-Najjar , (2017)," The impact of external financing on firm value and a
corporate governance index: SME evidence ", Journal of Small Business and Enterprise
Development, Vol. 24 Iss 2 pp. -. http://dx.doi.org/10.1108/JSBED-11-2016-0172

9. Akshita Arora, Chandan Sharma, (2016) "Corporate governance and firm performance in developing
countries: evidence from India", Corporate Governance, Vol. 16 Issue: 2, pp.420-436,
https://doi.org/10.1108/CG-01-2016-0018

10. Teerachai Arunruangsirilert Supasith Chonglerttham , (2017), "Effect of corporate governance

characteristics on strategic management accounting in Thailand ", Asian Review of Accounting, Vol.
25 Iss 1 pp. 85 – 105, http://dx.doi.org/10.1108/ARA-11-2015-0107
 2

11. Bahman Banimahda and Mina Jalali Aliabadib, (2013), “A study on relationship between earnings
management and operating cash flows management: Evidence from Tehran Stock Exchange”,
Management Science Letters, Vpl. 3 pp. 1677–1682

12. Vivien Beattie, Sarah Jane Smith, (2010) "Human capital, value creation and disclosure", Journal of
Human Resource Costing & Accounting, Vol. 14 Issue: 4, pp.262-285,
https://doi.org/10.1108/14013381011105957

13. Ghada Ben Zeineb, Sami Mensi, (2018) "Corporate governance, risk and efficiency: evidence from
GCC Islamic banks", Managerial Finance, https://doi.org/10.1108/MF-05-2017-0186

14. Jeremy Bertomeu, Anne Beyer, Ronald A. Dye, (2011). “Capital Structure, Cost of Capital, and
Voluntary Disclosures”. The Accounting Review, Vol. 86(3), pp. 857–
886. doi:10.2308/accr.00000037

15. Irina Berzkalnea, Elvira Zelgalvea, (2014). “Intellectual Capital and Company Value”. Procedia -
Social and Behavioral Sciences, Vol. 110, pp. 887–896. doi:10.1016/j.sbspro.2013.12.934

16. Padmanabha Ramachandra Bhatt, R. Rathish Bhatt, (2017) "Corporate governance and firm
performance in Malaysia", Corporate Governance: The International Journal of Business in Society,
Vol. 17 Issue: 5, pp.896-912, https://doi.org/10.1108/CG-03-2016-0054

17. Josep Bisbea, Ricardo Malague˜no, (2012). “Using strategic performance measurement systems for
strategy formulation: Does it work in dynamic environments?”, Management Accounting Research,
Vol.23(4), pp. 296–311. doi:10.1016/j.mar.2012.05.002

18. Robert A. Blackburn Mark Hart Thomas Wainwright, (2013),"Small business performance: business,
strategy and owner#manager characteristics", Journal of Small Business and Enterprise
Development, Vol. 20 Iss 1 pp. 8 – 27, http://dx.doi.org/10.1108/14626001311298394

19. Kriengkrai Boonlert-U-Thai, Pradyot K. Sen, (2019) "Family ownership and earnings quality of Thai
firms", Asian Review of Accounting, https://doi.org/10.1108/ARA-03-2018-0085

20. William Bradford, Chao Chen, Song Zhu, (2013), “Cash dividend policy, corporate pyramids, and
ownership structure: Evidence from China”. International Review of Economics & Finance, Vol.27,
pp.445–464. https://doi.org/10.1016/j.iref.2013.01.003

21. Wolfgang Breuer, Andreas Knetsch, Astrid Juliane Salzmann, (2018). “What Does It Mean When
Managers Talk About Trust?”, Journal of Business Ethics.  https://doi.org/10.1007/s10551-018-
4072-2

22. Federica Casonato, Federica Farneti, John Dumay, (2018) "Social capital and integrated reporting:
Losing legitimacy when reporting talk is not supported by actions", Journal of Intellectual Capital,
https://doi.org/10.1108/JIC-08-2018-0132

23. Velia Gabriella Cenciarelli, Giulio Greco, Marco Allegrini, "Does intellectual capital help predict
bankruptcy?", Journal of Intellectual Capital, https://doi.org/10.1108/JIC-03-2017-0047
 3

24. Alex W. H. Chan, Hoi Yan Cheung, (2012), “Cultural Dimensions, Ethical Sensitivity, and Corporate
Governance”, Journal of Business Ethics, Vol. 110, Issue 1, pp 45–59 doi: 10.1007/s10551-011-1146-
9

25. Paul K.Chaney, MaraFaccio, DavidParsley, (2011), “The quality of accounting information in
politically connected Firms”, Journal of Accounting and Economics, Vol. 51, pp. 56-776,
doi.org/10.1016/j.jacceco.2010.07.003

26. Chi Chur Chao, May Hu, Qaiser Munir, Tongxia Li, (2017), “The impact of CEO power on corporate
capital structure: New evidence from dynamic panel threshold analysis”, International Review of
Economics and Finance, doi: 10.1016/j.iref.2017.05.010

27. Wei-Peng Chen, Huimin Chung, Tsui-Ling Hsu, and Soushan Wu, 2010, “External Financing Needs,
Corporate Governance, and Firm Value, “Corporate Governance: An International Review, Vol.18(3),
pp. 234–249, https://doi.org/10.1111/j.1467-8683.2010.00801.x

28. Deqiu Chen, Li Li, Xuejiao Liu, Gerald J. Lobo, (2018), “Social Trust and Auditor Reporting
Conservatism”, Journal of Business Ethics Vol.153, pp. 1083. https://doi.org/10.1007/s10551-016-
3366-5

29. Vicente Lima Crisóstomo, Fátima de Souza Freire, Felipe Cortes de Vasconcellos, (2011) "Corporate
social responsibility, firm value and financial performance in Brazil", Social Responsibility Journal,
Vol. 7 Issue: 2, pp.295-309, https://doi.org/10.1108/17471111111141549

30. Dimo Dimov , (2017)," Towards a qualitative understanding of human capital in entrepreneurship
research ", International Journal of Entrepreneurial Behavior & Research, Vol. 23 Iss 2 pp. 210 – 227
http://dx.doi.org/10.1108/IJEBR-01-2016-0016

31. Samuel Famiyeg, (2017)," Corporate Social Responsibility and Firm’s Performance: Empirical
Evidence ", Social Responsibility Journal, Vol. 13 Iss 2 pp. -. http://dx.doi.org/10.1108/SRJ-04-2016-
0049

32. J. Augusto Felı´cio, Eduardo Couto, Jorge Caiado, (2014), “Human capital, social capital and
organizational performance”, Management Decision, Vol. 52 No. 2, pp. 350-364, doi: 10.1108/MD-
04-2013-0260

33. Guy Dinesh Fernando, Justin Giboney, Richard A Schneible, "Voluntary disclosures and market
response to earnings announcements.", Review of Accounting and Finance,
https://doi.org/10.1108/RAF-06-2016-0087

34. Silvia Ferramosca, Giuseppe D’Onza, Marco Allegrini, (2017), “The internal auditing of corporate
governance, risk management and ethics: comparing banks with other industries”, International
Journal Business Governance and Ethics, Vol. 12, Iss. 3, https://doi.org/10.1504/IJBGE.2017.088245

35. Ramin Gamerschlag, (2013) "Value relevance of human capital information", Journal of Intellectual
Capital, Vol. 14 Issue: 2, pp.325-345, https://doi.org/10.1108/14691931311323913
 4

36. Adam J. Greiner, 2017, “An examination of real activities management and corporate cash
holdings”, Advances in Accounting, Vol. 39, pp. 79-90, https://doi.org/10.1016/j.adiac.2017.10.002

37. Faizul Haque , (2015),"Corporate governance and equity finance: an emerging economy
perspective", Journal of Financial Economic Policy, Vol. 7 Iss 3 pp. 233 – 250,
http://dx.doi.org/10.1108/JFEP-11-2014-0070

38. In‐Mu Haw, Simon S.M., Ho Annie Yuansha Li, (2011), “Corporate Governance and Earnings
Management by Classification Shifting”, Contemporary Accounting Research, Vol. 28, Iss. 2, pp. 517-
553 https://doi.org/10.1111/j.1911-3846.2010.01059.x

39. Bruce Hearna, Roger Strangea, Jenifer Piesseb, (2017), “Social elites on the board and executive pay
in developing countries: Evidence from Africa”, Journal of World Business Vol. 52, Iss. 2, pp. 230-
243, https://doi.org/10.1016/j.jwb.2016.12.004

40. Poh‐Ling Ho, Grantley Taylor, (2013) "Corporate governance and different types of voluntary
disclosure: Evidence from Malaysian listed firms", Pacific Accounting Review, Vol. 25 Issue: 1, pp.4-
29, https://doi.org/10.1108/01140581311318940

41. M Dhanabhakyam, Mufliha S, (2016), “Impact of human resource accounting system on the
decisions making areas of human resource management practices”, International Journal of Applied
Research; Vol. 2, Iss. 5, pp. 505-508

42. Enyi Patrick Enyi, Adebawojo Oladipupo Akindehinde, (2014), “Human Resource Accounting and
Decision Making in Post-Industrial Economy”, International Journal of Accounting and Taxation, Vol.
2, Iss. 1, pp. 19–35

43. Chong Siew Huay, Yasmin Bani, (2018) "Remittances, poverty and human capital: evidence from
developing countries", International Journal of Social Economics, Vol. 45 Issue: 8, pp.1227-1235,
https://doi.org/10.1108/IJSE-10-2017-0454

44. Sarah A. Humphries, Catherine Whelan, (2017) "National culture and corporate governance codes",
Corporate Governance: The International Journal of Business in Society, Vol. 17 Issue: 1, pp.152-
163, https://doi.org/10.1108/CG-06-2016-0127

45. Hakan Jankensgard, (2015), “The Relationship between Voluntary Disclosure, External Financing
and Financial Status”, Journal of Business Finance & Accounting, Vol.42, Iss 7 & 8, pp. 860–884, doi:
10.1111/jbfa.12120

46. Rezaul Kabir, Hanh Minh Thai, (2017) "Does corporate governance shape the relationship between
corporate social responsibility and financial performance?", Pacific Accounting Review, Vol. 29 Iss: 2,
pp.227-258, https://doi.org/10.1108/PAR-10-2016-0091

47. Maali Kachouri, Anis Jarboui, (2017) "Exploring the relation between corporate reporting and
corporate governance effectiveness", Journal of Financial Reporting and Accounting, Vol. 15 Issue: 3,
pp.347-366, https://doi.org/10.1108/JFRA-06-2016-0053
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48. Bharathi Kamath, (2017), “Determinants of Intellectual Capital Disclosure: Evidence from India",
Journal of Financial Reporting and Accounting, https://doi.org/10.1108/JFRA-01-2016-0003

49. Pamela Kent, Richard Anthony Kent, James Routledge Jenny Stewart , (2016),"Choice of governance
structure and earnings quality", Accounting Research Journal, Vol. 29 Iss 4 pp.-
http://dx.doi.org/10.1108/ARJ-06-2014-0056

50. Robert Kieschnick, Rabih Moussawi, 2018, “Firm age, corporate governance, and capital structure
choices”, Journal of Corporate Finance Vol. 48, pp. 597-614
https://doi.org/10.1016/j.jcorpfin.2017.12.011

51. Young Un Kim. Salih Zeki Ozdemir, (2014), “Structuring Corporate Boards for Wealth Protection
and/or Wealth Creation: The Effects of National Institutional Characteristics”, Corporate
Governance: An International Review, Vol. 22, Iss. 3, pp. 266-289
https://doi.org/10.1111/corg.12062

52. Mohamed Chakib Kolsi, Rihab Grassa , (2017), "Did corporate governance mechanisms affect
earnings management? Further evidence from GCC Islamic banks", International Journal of Islamic
and Middle Eastern Finance and Management, Vol. 10 Iss 1 pp. - http://dx.doi.org/10.1108/IMEFM-
07-2015-0076

53. Krismiaji, Y. Anni Aryani, Djoko Suhardjanto, (2016) "International Financial Reporting Standards,
board governance, and accounting quality: A preliminary Indonesian evidence", Asian Review of
Accounting, Vol. 24 Issue: 4, pp.474-497, https://doi.org/10.1108/ARA-06-2014-0064

54. Mongi Lassoued, (2018) "Corporate governance and financial stability in Islamic banking",
Managerial Finance, Vol. 44 Issue: 5, pp.524-539, https://doi.org/10.1108/MF-12-2016-0370

55. Cheng-Few Lee, Nan-Ting Kuo, (2014), “Effects of ultimate ownership structure and corporate tax on
capital structures: Evidence from Taiwan”, International Review of Economics & Finance, Vol. 29, pp.
409-425, https://doi.org/10.1016/j.iref.2013.07.004

56. Tesfaye T. Lemmaa, Minga Negash, Mthokozisi Mlilo, Ayalew Lulseged, (2018), “Institutional
ownership, product market competition, and earnings management: Some evidence from
international data”, Journal of Business Research, Vol. 90, pp. 151-163,
https://doi.org/10.1016/j.jbusres.2018.04.035

57. Tongxia Li, Qaiser Munir, Mohd Rahimie Abd Karim, (2016), “Nonlinear Relationship between CEO
Power and Capital Structure: Evidence from China's Listed SMEs”. International Review of Economics
and Finance, Vol. 47, pp. 1-21 http://dx.doi.org/10.1016/j.iref.2016.09.005

58. Ming Li, Liang Song, (2018) "Corporate governance, accounting information environment and
investment-cash flow sensitivity", International Journal of Accounting & Information Management,
Vol. 26 Issue: 4, pp.492-507, https://doi.org/10.1108/IJAIM-04-2017-0049
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59. Yongjia Rebecca Lin, Xiaoqing Maggie Fu, (2017), “Does institutional ownership influence firm
performance? Evidence from China”, International Review of Economics & Finance, Vol. 49, pp. 17-
57, https://doi.org/10.1016/j.iref.2017.01.021

60. Feng Liu, Hui Lin, Huiying Wu, (2016), “Political Connections and Firm Value in China: An Event
Study”, Journal of Business Ethics, Vol. 152, Issue 2, pp 551–571 https://doi.org/10.1007/s10551-
016-3316-2

61. Kin Lo, FelipeRamos, Rafael Rogo, (2017), “Earnings management and annual report readability”,
Journal of Accounting and Economics, Vol. 63, Issue 1, pp. 1-25,
https://doi.org/10.1016/j.jacceco.2016.09.002

62. Erika López-Quesada, María-del-Mar Camacho-Miñano, Samuel O. Idowu, (2018) "Corporate

governance practices and comprehensive income", Corporate Governance: The International Journal
of Business in Society, Vol. 18 Issue: 3, pp.462-477, https://doi.org/10.1108/CG-01-2017-0011

63. Anis Maaloul, Walid Ben Amar, Daniel Zeghal, (2016) "Voluntary disclosure of intangibles and
nalysts’ earnings forecasts and recommendations", Journal of Applied Accounting Research, Vol. 17
Issue: 4, pp.421-439, https://doi.org/10.1108/JAAR-10-2014-0105

64. Moinak Maiti, A. Balakrishnan, (2018) "Is human capital the sixth factor?", Journal of Economic
Studies, Vol. 45 Issue: 4, pp.710-737, https://doi.org/10.1108/JES-05-2017-0132

65. Walid Mansour, M. Ishaq Bhatti, (2018) "The new paradigm of Islamic corporate
governance", Managerial Finance, Vol. 44 Issue: 5, pp.513-523, https://doi.org/10.1108/MF-01-
2018-0043

66. Gholamhossein Mehralian, Jamal A. Nazari, Golnaz Nooriparto, Hamid Reza Rasekh, (2017) "TQM

and organizational performance using the balanced scorecard approach", International Journal of
Productivity and Performance Management, Vol. 66 Issue: 1, pp.111-
125, https://doi.org/10.1108/IJPPM-08-2015-0114

67. Supriti Mishra, Pitabas Mohanty, (2014) "Corporate governance as a value driver for firm
performance: evidence from India", Corporate Governance, Vol. 14 Issue: 2, pp.265-
280, https://doi.org/10.1108/CG-12-2012-0089

68. Nor Farizal Mohammed, Kamran Ahmed, Xu-Dong Ji, (2017) "Accounting conservatism, corporate
governance and political connections", Asian Review of Accounting, Vol. 25 Issue: 2, pp.288-
318, https://doi.org/10.1108/ARA-04-2016-0041

69. Sulaiman Mouselli, Khaled Hussainey, (2014) "Corporate governance, analyst following and firm
value", Corporate Governance, Vol. 14 Issue: 4, pp.453-466, https://doi.org/10.1108/CG-03-2011-
0093
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70. Neerav Nagar, Mehul Raithatha, (2016) "Does good corporate governance constrain cash flow
manipulation? Evidence from India", Managerial Finance, Vol. 42 Issue: 11, pp.1034-
1053, https://doi.org/10.1108/MF-01-2016-0028

71. Irene Nalukenge, Ven Tauringana, Joseph Mpeera Ntayi, (2017) "Corporate governance and internal
controls over financial reporting in Ugandan MFIs", Journal of Accounting in Emerging Economies,
Vol. 7 Issue: 3, pp.294-317, https://doi.org/10.1108/JAEE-02-2016-0018

72. R. Narayanaswamy, K. Raghunandan, Dasaratha V. Rama, (2012). “Corporate Governance in the

Indian Context”, Accounting Horizons, Vol. 26, No. 3, pp. 583–599, doi: 10.2308/acch-50179

73. Mahmoud A. Nasr, Collins G. Ntim, (2018) "Corporate governance mechanisms and accounting
conservatism: evidence from Egypt", Corporate Governance: The International Journal of Business in
Society, Vol. 18 Issue: 3, pp.386-407, https://doi.org/10.1108/CG-05-2017-0108

74. Mehdi Nekhili, Ines Fakhfakh Ben Amar, Tawhid Chtioui, Faten Lakhal, (2015), ”Free cash flow and
earnings management: The moderating role of governance and ownership”, doi:
10.19030/jabr.v32i1.9536

75. Abdoulaye N’Guilla Sow, Rohaida Basiruddin, Siti Zaleha Abdul Rasid, Maizaitulaidawati Md Husin,

(2018) "Understanding fraud in Malaysian SMEs", Journal of Financial Crime, Vol. 25 Issue: 3,
pp.870-881, https://doi.org/10.1108/JFC-08-2017-0077

76. Rachael Ajomboh Ntongho , (2016),"Culture and corporate governance convergence", International
Journal of Law and Management, Vol. 58 Iss 5 pp. - http://dx.doi.org/10.1108/IJLMA-04-2015-0016

77. Isaac Ofoeda, (2017) "Corporate governance and non-bank financial institutions
profitability", International Journal of Law and Management, Vol. 59 Issue: 6, pp.854-
875, https://doi.org/10.1108/IJLMA-05-2016-0052

78. Sungbum Park, Heeseok Lee, Seong Wook Chae, (2017) "Rethinking balanced scorecard (BSC)
measures: formative versus reflective measurement models", International Journal of Productivity
and Performance Management, Vol. 66 Issue: 1, pp.92-110, https://doi.org/10.1108/IJPPM-08-2015-
0109

79. Bidhan L. Parmar, Adrian Keevil, Andrew C. Wicks, (2017), “People and Profits: The Impact of
Corporate Objectives on Employees’ Need Satisfaction at Work”, Journal of Business
Ethics, Vol.154, Iss.1, pp 13–33, https://doi.org/10.1007/s10551-017-3487-5

80. Erika López-Quesada, María-del-Mar Camacho-Miñano, Samuel O. Idowu, (2018) "Corporate

governance practices and comprehensive income", Corporate Governance: The International Journal
of Business in Society, Vol. 18 Issue: 3, pp.462-477, https://doi.org/10.1108/CG-01-2017-0011

81. Rakia Riguen Koubaa, Anis Jarboui, (2017) "Direct and mediated associations among earnings
quality, book-tax differences and the audit quality", Journal of Financial Reporting and Accounting,
Vol. 15 Issue: 3, pp.293-316, https://doi.org/10.1108/JFRA-06-2016-0052
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82. Bunjongjit Rompho, Sununta Siengthai, (2012) "Integrated performance measurement system for
firm's human capital building", Journal of Intellectual Capital, Vol. 13 Issue: 4, pp.482-
514, https://doi.org/10.1108/14691931211276106

83. Jamaliah Said, Md. Mahmudul Alam, Maizatul Akmar Khalid, (2016) "Relationship between good
governance and integrity system: Empirical study on the public sector of Malaysia", Humanomics,
Vol. 32 Issue: 2, pp.151-171, https://doi.org/10.1108/H-02-2016-0008

84. Jonchi Shyu, (2011) "Family ownership and firm performance: evidence from Taiwanese
firms", International Journal of Managerial Finance, Vol. 7 Issue: 4, pp.397-
411, https://doi.org/10.1108/17439131111166393

85. Ji Sun a, Li Ding, Jie Michael Guo, Yichen Li, (2015), “Ownership, capital structure and financing
decision: Evidence from the UK”, The British Accounting Review, Vol. 48, Iss. 4, pp. 448-463,
https://doi.org/10.1016/j.bar.2015.04.001

86. Hong Pew Tan, David Plowman, Phil Hancock, (2007) "Intellectual capital and financial returns of
companies", Journal of Intellectual Capital, Vol. 8 Issue: 1, pp.76-
95, https://doi.org/10.1108/14691930710715079

87. Lijing Tong, Ningyue Liu, Min Zhang, Liming Wang, (2018), ”Employee Protection and Corporate
Innovation: Empirical Evidence from China”, Journal of Business Ethics, Vol.153, Iss.2, pp 569–589,
https://doi.org/10.1007/s10551-016-3412-3

88. Emilia Vähämaa, (2017) "Female executives and corporate governance", Managerial Finance, Vol.
43 Issue: 10, pp.1056-1072, https://doi.org/10.1108/MF-04-2016-0098

89. Ajantha Velayutham, Asheq Razaur Rahman, (2018) "The value of human capital within Canadian
business schools", Journal of Intellectual Capital, Vol. 19 Issue: 4, pp.836-
855, https://doi.org/10.1108/JIC-06-2017-0086

90. Agus Wahyudin, Badingatus Solikhah, (2017) "Corporate governance implementation rating in

Indonesia and its effects on financial performance", Corporate Governance: The International
Journal of Business in Society, Vol. 17 Issue: 2, pp.250-265, https://doi.org/10.1108/CG-02-2016-
0034

91. Kun Tracy Wang, Greg Shailer, (2017) “Family ownership and financial performance relations in
emerging markets”, International Review of Economics & Finance, Vol. 51, pp. 82-98,
https://doi.org/10.1016/j.iref.2017.05.014

92. Shaista Wasiuzzaman, (2015) "Working capital and firm value in an emerging market", International
Journal of Managerial Finance, Vol. 11 Issue: 1, pp.60-79, https://doi.org/10.1108/IJMF-01-2013-
0016

93. Wai-Yan Wong, Chee-Wooi Hooy, (2018), “Do types of political connection affect firm performance
differently?”, Pacific-Basin Finance Journal, Vol. 51, pp. 297-317,
https://doi.org/10.1016/j.pacfin.2018.08.009
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94. Belle Selene Xia, Ignace De Beelde, (2018) "Corporate governance and management incentives:
evidence from the Scandinavian countries", Corporate Governance: The International Journal of
Business in Society, Vol. 18 Issue: 1, pp.1-13, https://doi.org/10.1108/CG-04-2017-0075

95. Rama Shankar Yadav, Manjari Singh, (2016), “Winning the ‘trust’ of the employees, ethically or
strategically?”, International Journal of Business Governance and Ethics, Vol.11,
Iss.3, https://doi.org/10.1504/IJBGE.2016.081629

96. Tahere Yaghoobi, Firoozeh Haddadi, (2016) "Organizational performance measurement by a

framework integrating BSC and AHP", International Journal of Productivity and Performance
Management, Vol. 65 Issue: 7, pp.959-976, https://doi.org/10.1108/IJPPM-01-2015-0001

97. Minna Yu, Yanming Wang, (2018) "Firm-specific corporate governance and analysts’ earnings
forecast characteristics: Evidence from Asian stock markets", International Journal of Accounting &
Information Management, Vol. 26 Issue: 3, pp.335-361, https://doi.org/10.1108/IJAIM-03-2017-
0040

98. Daniel Zéghal, Anis Maaloul, (2010) "Analysing value added as an indicator of intellectual capital and
its consequences on company performance", Journal of Intellectual Capital, Vol. 11 Issue: 1, pp.39-
60, https://doi.org/10.1108/14691931011013325

99. Xin Ling Zhang, (2016) “Study on Cash Flow Manipulation and Earnings Management-Based on
Empirical Evidence of China Listed Companies’ SEO” International Journal of Business and Social
Science, Vol. 7, Iss. 9,

100. Yan Zhu, Yan Li, Weiquan Wang, Jian Chen, (2010) “What leads to post-implementation success of
ERP? An empirical study of the Chinese retail industry”, International Journal of Information
Management, Vol. 30, Iss. 3, pp. 265-276 https://doi.org/10.1016/j.ijinfomgt.2009.09.007

101. Y. Serkan Ozmen, (2018) "How employees define organisational trust: analysing employee trust in
organisation", Journal of Global Responsibility, Vol. 9 Issue: 1, pp.21-
40, https://doi.org/10.1108/JGR-04-2017-0025

102. Zulhamri Abdullah, Yuhanis Abdul Aziz, (2013) "Institutionalizing corporate social responsibility:
effects on corporate reputation, culture, and legitimacy in Malaysia", Social Responsibility Journal,
Vol. 9 Issue: 3, pp.344-361, https://doi.org/10.1108/SRJ-05-2011-0110