Saleh F. A. Khatib

TL;DR: In this article, a systematic literature review was employed using Scopus and Web of Science databases, covering all publications until May 2020, which resulted in 91 studies from 66 top-ranked journals in accounting, finance, and economic fields.

TL;DR: In this article, the authors evaluated the effect of COVID-19 on corporate governance attributes and firm performance association using a sample of 188 non-financial firms from the Malaysian market for the years 2019-2020.

TL;DR: In this paper, a systematic and comprehensive review of the existing literature on the determinants of firms reporting practices is provided, which reveals that the literature was more interested in the agency theory in investigating the drivers of voluntary reporting such as company size, age, leverage, liquidity, profitability, corporate governance and ownership structure.

TL;DR: In this paper, the authors dealt with the ownership structure effect as a potential determinant of the environmental, social and governance performance disclosure in the Jordanian context, using the content analysis technique, data were collected and analyzed from a final sample of 51 annual reports of Jordanian industrial companies listed for 2012-2019.

TL;DR: In this article, a comprehensive evaluation of the development of cash holdings research using a sizeable archival database was provided, identifying the current joint development and potential opportunities for future work directions on cash holdings association with payout policy, corporate social responsibility, and corporate governance.