scholarly journals A Meta-Analysis of Corporate Governance in a Developing Country

2018 ◽  
Vol 1 (1) ◽  
pp. 83-99
Author(s):  
John J. Chizea ◽  
◽  
Araniyar C. Isukul ◽  
Keyword(s):  
Corporate Governance ◽  
Developing Country ◽  
Meta Analysis

scholarly journals Prevalence of Polypharmacy and Risks of Potentially Inappropriate Medication Use in the Older Population in a Developing Country: A Systematic Review and Meta-Analysis

Gerontology ◽  
2021 ◽  
pp. 1-10
Author(s):  
Akshaya Srikanth Bhagavathula ◽  
Eyob Alemayehu Gebreyohannes ◽  
Daniela Fialova
Keyword(s):  
Risk Factors ◽  
Developing Countries ◽  
Literature Review ◽  
Developing Country ◽  
Systematic Literature Review ◽  
Meta Analysis ◽  
Inappropriate Medication ◽  
Older Age ◽  
Potentially Inappropriate Medication ◽  
Older Population

<b><i>Background and Aim:</i></b> Polypharmacy and potentially inappropriate medication (PIM) use in older populations (65+ years) have not yet been investigated by meta-analyses in developing countries. This systematic literature review and meta-analysis aimed to investigate the prevalence of polypharmacy and PIM use and major risk factors associated with PIM prescribing in older adults in Ethiopia. <b><i>Methods:</i></b> We searched PubMed/MEDLINE, Scopus, Embase, and Google Scholar databases to identify relevant studies published between January 1990 and October 2020. Observational studies reporting the prevalence and association of risk factors with polypharmacy and PIM use in the older population were meta-analyzed. A multilevel meta-analysis was conducted to pool the prevalence estimates, and the risk of PIM use was reported as a relative risk (RR) with a 95% confidence interval (CI). <b><i>Results:</i></b> We identified by systematic literature review 404 articles. Of those, 8 studies fulfilled inclusion criteria, comprising a total sample of 2,608 participants. The overall prevalence of polypharmacy and PIM use pooled by meta-analysis in the Ethiopian older population was 33 and 37%, respectively. The risk factors of PIM use were analyzed in the meta-analysis (particularly polymorbidity, polypharmacy, gender, and older age), and only older age of 65+ (RR: 1.71, 95% CI: 1.16–2.51) was significantly associated with PIM use. <b><i>Conclusion:</i></b> This first meta-analysis from a developing country revealed a high prevalence of polypharmacy and PIM use in the Ethiopian older population. There was no awareness about the risk of PIMs in patients with polypharmacy and polymorbidity, and older age significantly predicted PIM use. Interventions ensuring rational geriatric pharmacotherapy are essential in developing countries in order to reduce the expected burden of PIM-related geriatric morbidity, higher costs, and mortality.

What do we know about meta-analyses in accounting, auditing, and corporate governance?

2019 ◽  
Vol 27 (1) ◽  
pp. 17-43 ◽  
Author(s):  
Patrick Velte
Keyword(s):  
Corporate Governance ◽  
Literature Review ◽  
Quantitative Research ◽  
Management Accounting ◽  
Meta Analysis ◽  
Financial Accounting ◽  
Content Type ◽  
Moderating Variables ◽  
Independent Variable ◽  
Meta Analyses

PurposeThe purpose of this paper is to summarize the key findings of meta-analyses in accounting, auditing and corporate governance research.Design/methodology/approachA structured literature review on 63 meta-analyses related to financial accounting, management accounting, auditing, and corporate governance is conducted.FindingsMost of the previous meta-analyses have been focused on the topic of corporate governance with a clear focus on board composition as an independent variable and by integrating research- and country-specific moderating variables. Meta-analyses in management accounting are rare; furthermore, no meta-analysis in tax accounting has been published yet.Originality/valueMeta-analyses on these topics are expected to become increasingly important in the following years because of the increased number of empirical quantitative research. This literature review gives useful insights for research, practice and regulation.

Audit committee effectiveness, audit quality and earnings management: a meta-analysis

2016 ◽  
Vol 58 (2) ◽  
pp. 179-196 ◽  
Author(s):  
Zgarni Inaam ◽  
Halioui Khamoussi
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Audit Quality ◽  
Good Governance ◽  
Meta Analysis ◽  
Negative Relationship ◽  
Real Earnings Management ◽  
Institutional Setting ◽  
Content Type

Purpose – Many researchers, in several contexts, have investigated the influence of audit committee effectiveness and audit quality variables on reducing the extent of earnings management, and empirical evidence is rather inconsistent. Design/methodology/approach – The aim of this paper is to meta-analyze the results of 58 prior studies that examined whether differences in results are related to moderating effects associated with corporate governance mechanisms or measures of earnings management. Findings – The findings show that the meta-analysis identifies many significant relationships. The independence of the audit committee, its size, expertise and the number of meetings have a negative relationship with earnings management. Similar negative relationships exist between auditor size, specialization and earnings management. Research limitations/implications – This study contributes to the corporate governance literature. Further, recognizing the function of an audit committee and audit quality shows the value of considering an institutional setting in governance research. This study is significant to academic and practitioner literatures, policy makers and professional accounting bodies as it shows that governance reforms promote companies to adopt good governance practices. The results also give useful information to investors in examining the effect of audit committee characteristics and audit quality on earnings quality. Originality/value – This study extends existing research on audit committee and audit quality to oversee both accrual and real earnings management using meta-analysis. Thus, this study has the potential to help stakeholders, board of directors, regulators and auditors, who are related with enhancing the supervision of firms and reducing the opportunities given to managers, to engage in earnings management.

How concentrated owners improve the performance of Asian firms

2019 ◽  
Vol 28 (1) ◽  
pp. 39-63
Author(s):  
Marc van Essen ◽  
Pursey P.M.A.R. Heugens ◽  
Patricio Duran ◽  
Sabrina F. Saleh ◽  
Steve Sauerwald ◽  
...  
Keyword(s):  
Corporate Governance ◽  
Firm Performance ◽  
Strategic Behavior ◽  
Meta Analysis ◽  
Chief Executive ◽  
Institutional Voids ◽  
Internal Governance ◽  
Content Type ◽  
Governance Practices ◽  
Nuanced Understanding

Purpose The purpose of this study is to investigate how concentrated owners add value to Asian firms. While prior research suggests that relational owners (i.e., business groups, top management team, board, government, banks, families, and corporation) may help firms fill institutional voids, this study proposes that it is transactional owners (i.e., foreign and institutional investors) lacking this ability who contribute most to firm performance. As these owners frequently hail from contexts with well-developed corporate governance traditions, they tend to have experience with the design and implementation of such governance practices. Design/methodology/approach This study involves a meta-analysis covering 276 studies from 17 Asian countries. Findings This study shows that transactional owners impose effective governance practices such as separating the chief executive officer (CEO) and Chair roles and assuring board independence. These practices promote decisions benefiting all shareholders, such as preventing diversification and financial over-leveraging. Originality/value This study contributes to the comparative corporate governance literature by showing that implementing internal governance practices helps improve firm performance in Asia. It also contributes to the owner identity literature by opening the black box of how transactional and relational owners differentially affect firms’ strategic behavior. Overall, this study yields a more nuanced understanding of what transactional owners contribute to Asian firms.

Interdependence between Corporate Governance and International Diversification: A Meta-Analysis

2018 ◽  
Vol 2018 (1) ◽  
pp. 15346 ◽  
Author(s):  
Ettore Spadafora ◽  
Tatiana Kostova ◽  
Valentina Marano ◽  
Marc Van Essen
Keyword(s):  
Corporate Governance ◽  
Meta Analysis ◽  
International Diversification

scholarly journals Capital Structure, Ownership Structure and Corporate Governance of SMEs in Ghana

2019 ◽  
Vol 26 (01) ◽  
pp. 45
Author(s):  
Ibrahim Anyass Ahmed
Keyword(s):  
Corporate Governance ◽  
Capital Structure ◽  
Regression Model ◽  
Developing Country ◽  
Ownership Structure ◽  
Positive Relationship ◽  
Small And Medium Enterprises ◽  
Board Size ◽  
Medium Enterprises ◽  
The Relationship

The purpose of this paper is to investigate the relationship between three variables; capital structure, ownership structure and corporate governance. Although these issues have been largely researched, less attention has been focused on small and medium enterprises (SMEs). At the time of this study, evidence was not found for a study analyzing all three variables in relation to SMEs, within the context of a developing country. This current study examines the link between capital structure, ownership structure, and corporate governance. Using an appropriate regression model, the study assesses how governance mechanisms and ownership decisions affect the choice of financing SMEs. The results show a positive relationship for all corporate governance variables except for board size. Ownership structure is found to be positive and significantly related to capital structure. The signs indicated by control variables are those which are in consonance with conventional capital structure literature. Generally, ownership and corporate governance are found to affect the financing mix of SMEs in Ghana.

THE EFFECT OF BOARD CHARACTERISTICS ON INTERNET FINANCIAL REPORTING: A META-ANALYSIS STUDY

2019 ◽  
Vol 7 (4) ◽  
pp. 488-492
Author(s):  
Juliana Waromi ◽  
Anis Chairiri ◽  
Etna Nur Afri Yuyetta ◽  
Sri Imaningati ◽  
Syaikhul Falah
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Audit Committee ◽  
Meta Analysis ◽  
Board Independence ◽  
Board Size ◽  
Board Characteristics ◽  
Analysis Technique ◽  
The Relationship ◽  
Positive Effect

Purpose of this study: This paper aims to examine the relationship between corporate governance, namely board characteristics and internet financial reporting. Methodology: The method used is a meta-analysis technique developed by Hunter and Schmidt’s (1990) covering 26 previous articles published in 2004-2017. Main Findings: Empirical evidence found that board characteristics represented by board size and board independence have a positive effect on internet financial reporting, while role duality does not correlate. Implications of this study: This paper has important implications for regulators as it reports board size and board independence as important predictor variables to internet financial reporting. The paper is also of interest to investors and companies related to accountability and transparency. Research limitations: In these studies, other characteristics of corporate governance such as audit committee board and ownership structure are not included due to the limited number of studies related to corporate governance and internet financial reporting. Originality/Value: This study extends meta-analysis literature related to corporate governance characteristics on Internet Financial Reporting.

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