How to cite this paper
Aryan, L., Ebbini, M., Karajeh, A., Alqudah, M & almomani, T. (2023). The impact of top management team heterogeneity on book-tax differences: An analysis using institutional perspective.Uncertain Supply Chain Management, 11(2), 547-556.
Refrences
Agyei-Mensah, B. K., & Yeboah, M. (2019). Effective audit committee, audit quality and earnings management: evidence from the Ghana Stock Exchange. International Journal of Managerial and Financial Accounting, 11(2), 93-112.
Alderman, J., & Jollineau, S. J. (2020). Can Audit Committee Expertise Increase External Auditors' Litigation Risk? The Moderating Effect of Audit Committee Independence. Contemporary Accounting Research, 37(2), 717-740.
Alolayyan, M., Al-Qudah, M., Hunitie, M., Akour, I., Alneimat, S., Al-Hawary, S., & Alshurideh, M. (2022). Validating the operational flexibility dimensions in the medical service sectors. Uncertain Supply Chain Management, 10(4), 1397-1404.
AL-Qudah, L., Aburisheh, K., ALshanti, A., Massadeh, D., Hyasat, E., & Al-Hawary, S. (2022). Corporate social responsibilities and financial reporting quality: Evidence from Jordanian manufacturing firms. Uncertain Supply Chain Management, 10(4), 1493-1500.
Alshawabkeh, R., AL-Awamleh, H., Alkhawaldeh, M., Kanaan, R., Al-Hawary, S., Mohammad, A., & Alkhawalda, R. (2022). The mediating role of supply chain management on the relationship between big data and supply chain performance using SCOR model. Uncertain Supply Chain Management, 10(3), 729-736.
AlTaweel, I. R., & Al-Hawary, S. I. (2021). The Mediating Role of Innovation Capability on the Relationship between Strategic Agility and Organizational Performance. Sustainability, 13(14), 7564.
AL-Zyadat, A., Alsaraireh, J., Al-Husban, D., Al-Shorman, H., Mohammad, A., Alathamneh, F., & Al-Hawary, S. (2022). The effect of industry 4.0 on sustainability of industrial organizations in Jordan. International Journal of Data and Network Science, 6(4), 1437-1446.
Aryan, L., Owais, W., Dahiyat, A., Rahamneh, A., Saraireh, S., Haija, A., & Al-Hawary, S. (2022). The effectiveness of corporate governance on corporate social responsibilities performance and financial reporting quality in Saudi Arabia's manufacturing sector. Uncertain Supply Chain Management, 10(4), 1141-1146.
Ashma, F. U., & Rahmawati, E. (2019). Pengaruh Persistensi Laba, Book Tax Differences, Investment Opportunity Set dan Struktur Modal Terhadap Kualitas Laba dengan Konservatisme Akuntansi Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Jasa yang Terdaftar di BEI Periode 2015-2017). Reviu Akuntansi dan Bisnis Indonesia, 3(2), 206-219.
Barros, V., & Sarmento, J. M. (2020). Board Meeting Attendance and Corporate Tax Avoidance: Evidence from the UK. Business Perspectives and Research, 8(1), 51-66.
Bianchi, P. A., Falsetta, D., Minutti-Meza, M., & Weisbrod, E. (2019). Joint audit engagements and client tax avoidance: evidence from the Italian statutory audit regime. The Journal of the American Taxation Association, 41(1), 31-58.
Boudlaie, H., Boghosian, A., Chandra, T., Al-Hawary, S. I. S., Hussein, R. A., Talib, S. G., ... & Iswanto, A. H. (2022). Investigating the effect of humility of Muslim leaders on the moral behaviours of followers and spirituality at work in Islamic society. HTS Teologiese Studies/Theological Studies, 78(1), 6.
Brazel, J. F., & Schmidt, J. J. (2019). Do auditors and audit committees lower fraud risk by constraining inconsistencies between financial and nonfinancial measures? Auditing: A Journal of Practice & Theory, 38(1), 103-122.
Cappellesso, G., & Rodrigues, J. M. (2019). Book-tax Differences as an Indicator of Earnings Management and Tax Avoidance: An Analysis in the G-20 Countries. Journal of Accounting, Management and Governance, 22(3), 352-367.
Castillo-Merino, D., Garcia-Blandon, J., & Martinez-Blasco, M. (2020). Auditor independence, current and future NAS fees and audit quality: Were European regulators right? European Accounting Review, 29(2), 233-262.
Choi, H., Hu, R., & Karim, K. (2020). The effect of consistency in book-tax differences on analysts’ earnings forecasts: Evidence from forecast accuracy and informativeness. Journal of Accounting and Public Policy, 39(3), 106740.
Cunningham, L. M., Li, C., Stein, S. E., & Wright, N. S. (2019). What's in a name? Initial evidence of US audit partner identification using difference-in-differences analyses. The Accounting Review, 94(5), 139-163.
EconomicPolicyCouncil. (2018). Jordan economic growth plan. Retrieved from https://www.ssif.gov.jo/UploadFiles/JEGProgramEnglish.pdf?lang=ar
Fallan, E., & Fallan, L. (2019). Corporate tax behaviour and environmental disclosure: Strategic trade-offs across elements of CSR? Scandinavian Journal of Management, 35(3), 101042.
Fiolleau, K., Hoang, K., & Pomeroy, B. (2019). Auditors' Communications with Audit Committees: The Influence of the Audit Committee's Oversight Approach. Auditing: A Journal of Practice & Theory, 38(2), 125-150.
Francis, J. R., Neuman, S. S., & Newton, N. J. (2019). Does Tax Planning Affect Analysts' Forecast Accuracy? Contemporary Accounting Research, 36(4), 2663-2694.
Gachugu, E., Awino, Z., Machuki, V., & Iraki, X. (2019). EMERGING STRATEGIC MANAGEMENT PRACTICES IN AFRICA: TOP MANAGEMENT TEAM DIVERSITY AND THE PERFORMANCE OF PUBLIC BENEFIT ORGANIZATIONS IN KENYA. African Journal of Emerging Issues, 1(5), 47-73.
Globaledge. (2018). Jordan Economy. Retrieved from https://globaledge.msu.edu/countries/jordan/economy
Goodwin‐Stewart, J., & Kent, P. (2006). Relation between external audit fees, audit committee characteristics and internal audit. Accounting & Finance, 46(3), 387-404.
Hassan, L. S., Saleh, N. M., & Ibrahim, I. (2020). Board diversity, company’s financial performance and corporate social responsibility information disclosure in Malaysia. International Business Education Journal, 13(1), 23-49.
Hoechle, D. (2007). Robust standard errors for panel regressions with cross-sectional dependence. The stata journal, 7(3), 281-312.
Hsu, P. H., Moore, J. A., & Neubaum, D. O. (2018). Tax avoidance, financial experts on the audit committee, and business strategy. Journal of Business Finance & Accounting, 45(10), 1293-1321.
Huang, H., & Zhang, W. (2020). Financial expertise and corporate tax avoidance. Asia-Pacific Journal of Accounting & Economics, 27(3), 312-326.
Jihene, F., & Moez, D. (2019). The Moderating Effect of Audit Quality on CEO Compensation and Tax Avoidance: Evidence from Tunisian Context. International Journal of Economics and Financial Issues, 9(1), 131.
JordanEmbassy. (2019). A growing and robust economy. Retrieved from http://www.jordanembassyus.org/page/economy
Kapkiyai, C., Cheboi, J., & Komen, J. (2020). Audit Committee Effectiveness and Earnings Management Among Publicly Listed Firms in Kenya. SEISENSE Journal of Management, 3(2), 31-44.
Khemakhem, H., & Fontaine, R. (2019). The audit committee chair's abilities: Beyond financial expertise. International Journal of Auditing, 23(3), 457-471.
Larhsoukanh, S., & Wang, C. (2019). Determining optimal meeting frequency: a bargaining solution to improve a poorly functioning PPP industry under budget constraints. Economic research-Ekonomska istraživanja, 32(1), 2568-2583.
Lee, J., & Park, J. (2019). The impact of audit committee financial expertise on management discussion and analysis (MD&A) tone. European Accounting Review, 28(1), 129-150.
Li, W., Pittman, J. A., & Wang, Z.-T. (2019). The determinants and consequences of tax audits: Some evidence from China. The Journal of the American Taxation Association, 41(1), 91-122.
Ling, T. W., & Abdul Wahab, N. S. (2019). Components of book tax differences, corporate social responsibility and equity value. Cogent Business & Management, 6(1), 161-174.
Maso, L. D., Lobo, G. J., Mazzi, F., & Paugam, L. (2020). Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk. Contemporary Accounting Research, 37(2), 1248-1289.
Massoc, E. (2019). Taxing stock transfers in the first golden age of financial capitalism: political salience and the limits on the power of finance. Socio-Economic Review, 17(3), 503-522.
Medina, M. N., Ramachandran, I., & Daspit, J. J. (2019). Collaboration Or Clash? Mapping The Effects Of Top Management Team Conflict On Firm Absorptive Capacity. International Journal of Innovation Management, 23(03), 1950023.
Meng, S., Yan, J., & Cao, X. (2019). Heterogeneity in top management teams and outward foreign direct investment: evidence from Chinese listed companies. Frontiers of Business Research in China, 13(1), 16.
Mohammad, A. A. S. (2020). The effect of customer empowerment and customer engagement on marketing performance: the mediating effect of brand community membership. Verslas: Teorija ir praktika/Business: Theory and Practice, 21(1), 30-38.
Mukhlis, H., Al-Hawary, S. I. S., Linh, H. V., Hani, I. R., & Adnan, S. (2022). Religious capital and job engagement among Malaysian Muslim nurses during the COVID-19 pandemic. HTS Teologiese Studies/Theological Studies, 78(1), 6.
Oh, H., Park, S., & Hong, S. (2016). Effect of corporate governance on the association between book-tax differences and audit quality: Evidence from Korea. Journal of Applied Business Research (JABR), 32(4), 1097-1114.
Partha, I. M. B., Widanaputra, A. A. G. P., Ratnadi, N. M. D., & Mimba, N. P. S. H. (2019). Effect of audit committee characteristics on relationship between financial distress and income maximization actions. International journal of social sciences and humanities, 3(3), 28-35.
Pérez-Cornejo, C., de Quevedo-Puente, E., & Delgado-García, J. B. (2019). How to manage corporate reputation? The effect of enterprise risk management systems and audit committees on corporate reputation. European Management Journal, 37(4), 505-515.
Putri, P., & Rossieta, H. (2019). Top Management Team (TMT) Characteristics and Profitability: The Case of the Conflicting Objectives of Indonesian SOEs. Pertanika Journal of Social Sciences and Humanities, 27(S2), 113-129.
Roh, H., Chun, K., Ryou, Y., & Son, J. (2019). Opening the black box: A meta-analytic examination of the effects of top management team diversity on emergent team processes and multilevel contextual influence. Group & Organization Management, 44(1), 112-164.
Saraireh, S., Owais, W., Abbas, N., Matar, G., Aryan, L., ALRahamneh, A., & Al-Hawary, S. (2022). The effect of corporate social responsibility and board diversity on earnings management: Evidence from Jordanian listed firms. Uncertain Supply Chain Management, 10(4), 1253-1260.
Sritharan, N., & Salawati, S. (2019). Examining the Moderating Effect of Tax Knowledge on the Relationship between Individual Factors and Income Tax Compliance Behaviour in Malaysia. International Journal of Academic Research in Accounting, Finance and Management Sciences, 9(3), 160-172.
Ugalde Vásquez, A. F., & Naranjo-Gil, D. (2020). Management Accounting Systems, Top Management Teams, and Sustainable Knowledge Acquisition: Effects on Performance. Sustainability, 12(5), 2132.
Vincent, N. E., Higgs, J. L., & Pinsker, R. E. (2019). Board and management-level factors affecting the maturity of IT risk management practices. Journal of Information Systems, 33(3), 117-135.
Wahab, N. S. A., Ntim, C. G., Adnan, M. M. M., & Tye, W. L. (2018). Top management team heterogeneity, governance changes and book-tax differences. Journal of International Accounting, Auditing and Taxation, 32, 30-46.
Wang, Q. (2015). Fixed-effect panel threshold model using Stata. The stata journal, 15(1), 121-134.
Widiatmoko, J., & Indarti, M. K. (2019). Book Tax Differences, Operating Cash Flow, Leverage and Earning Persistence in Indonesia Manufacturing Companies. Jurnal Dinamika Akuntansi, 11(2), 151-159.
Zimmerman, M. A. (2008). The influence of top management team heterogeneity on the capital raised through an initial public offering. Entrepreneurship Theory and Practice, 32(3), 391-414.
Mirza, A., Abbas, J., & Nawaz, M. A. (2020). Which Financial Information Leads to Better Market Valuation and Economic Decision Making in Malaysian Main Market Listed Firms? A Value Relevance Perspective. Pakistan Journal of Social Sciences (PJSS), 40(2), 995-1006.
Alderman, J., & Jollineau, S. J. (2020). Can Audit Committee Expertise Increase External Auditors' Litigation Risk? The Moderating Effect of Audit Committee Independence. Contemporary Accounting Research, 37(2), 717-740.
Alolayyan, M., Al-Qudah, M., Hunitie, M., Akour, I., Alneimat, S., Al-Hawary, S., & Alshurideh, M. (2022). Validating the operational flexibility dimensions in the medical service sectors. Uncertain Supply Chain Management, 10(4), 1397-1404.
AL-Qudah, L., Aburisheh, K., ALshanti, A., Massadeh, D., Hyasat, E., & Al-Hawary, S. (2022). Corporate social responsibilities and financial reporting quality: Evidence from Jordanian manufacturing firms. Uncertain Supply Chain Management, 10(4), 1493-1500.
Alshawabkeh, R., AL-Awamleh, H., Alkhawaldeh, M., Kanaan, R., Al-Hawary, S., Mohammad, A., & Alkhawalda, R. (2022). The mediating role of supply chain management on the relationship between big data and supply chain performance using SCOR model. Uncertain Supply Chain Management, 10(3), 729-736.
AlTaweel, I. R., & Al-Hawary, S. I. (2021). The Mediating Role of Innovation Capability on the Relationship between Strategic Agility and Organizational Performance. Sustainability, 13(14), 7564.
AL-Zyadat, A., Alsaraireh, J., Al-Husban, D., Al-Shorman, H., Mohammad, A., Alathamneh, F., & Al-Hawary, S. (2022). The effect of industry 4.0 on sustainability of industrial organizations in Jordan. International Journal of Data and Network Science, 6(4), 1437-1446.
Aryan, L., Owais, W., Dahiyat, A., Rahamneh, A., Saraireh, S., Haija, A., & Al-Hawary, S. (2022). The effectiveness of corporate governance on corporate social responsibilities performance and financial reporting quality in Saudi Arabia's manufacturing sector. Uncertain Supply Chain Management, 10(4), 1141-1146.
Ashma, F. U., & Rahmawati, E. (2019). Pengaruh Persistensi Laba, Book Tax Differences, Investment Opportunity Set dan Struktur Modal Terhadap Kualitas Laba dengan Konservatisme Akuntansi Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Jasa yang Terdaftar di BEI Periode 2015-2017). Reviu Akuntansi dan Bisnis Indonesia, 3(2), 206-219.
Barros, V., & Sarmento, J. M. (2020). Board Meeting Attendance and Corporate Tax Avoidance: Evidence from the UK. Business Perspectives and Research, 8(1), 51-66.
Bianchi, P. A., Falsetta, D., Minutti-Meza, M., & Weisbrod, E. (2019). Joint audit engagements and client tax avoidance: evidence from the Italian statutory audit regime. The Journal of the American Taxation Association, 41(1), 31-58.
Boudlaie, H., Boghosian, A., Chandra, T., Al-Hawary, S. I. S., Hussein, R. A., Talib, S. G., ... & Iswanto, A. H. (2022). Investigating the effect of humility of Muslim leaders on the moral behaviours of followers and spirituality at work in Islamic society. HTS Teologiese Studies/Theological Studies, 78(1), 6.
Brazel, J. F., & Schmidt, J. J. (2019). Do auditors and audit committees lower fraud risk by constraining inconsistencies between financial and nonfinancial measures? Auditing: A Journal of Practice & Theory, 38(1), 103-122.
Cappellesso, G., & Rodrigues, J. M. (2019). Book-tax Differences as an Indicator of Earnings Management and Tax Avoidance: An Analysis in the G-20 Countries. Journal of Accounting, Management and Governance, 22(3), 352-367.
Castillo-Merino, D., Garcia-Blandon, J., & Martinez-Blasco, M. (2020). Auditor independence, current and future NAS fees and audit quality: Were European regulators right? European Accounting Review, 29(2), 233-262.
Choi, H., Hu, R., & Karim, K. (2020). The effect of consistency in book-tax differences on analysts’ earnings forecasts: Evidence from forecast accuracy and informativeness. Journal of Accounting and Public Policy, 39(3), 106740.
Cunningham, L. M., Li, C., Stein, S. E., & Wright, N. S. (2019). What's in a name? Initial evidence of US audit partner identification using difference-in-differences analyses. The Accounting Review, 94(5), 139-163.
EconomicPolicyCouncil. (2018). Jordan economic growth plan. Retrieved from https://www.ssif.gov.jo/UploadFiles/JEGProgramEnglish.pdf?lang=ar
Fallan, E., & Fallan, L. (2019). Corporate tax behaviour and environmental disclosure: Strategic trade-offs across elements of CSR? Scandinavian Journal of Management, 35(3), 101042.
Fiolleau, K., Hoang, K., & Pomeroy, B. (2019). Auditors' Communications with Audit Committees: The Influence of the Audit Committee's Oversight Approach. Auditing: A Journal of Practice & Theory, 38(2), 125-150.
Francis, J. R., Neuman, S. S., & Newton, N. J. (2019). Does Tax Planning Affect Analysts' Forecast Accuracy? Contemporary Accounting Research, 36(4), 2663-2694.
Gachugu, E., Awino, Z., Machuki, V., & Iraki, X. (2019). EMERGING STRATEGIC MANAGEMENT PRACTICES IN AFRICA: TOP MANAGEMENT TEAM DIVERSITY AND THE PERFORMANCE OF PUBLIC BENEFIT ORGANIZATIONS IN KENYA. African Journal of Emerging Issues, 1(5), 47-73.
Globaledge. (2018). Jordan Economy. Retrieved from https://globaledge.msu.edu/countries/jordan/economy
Goodwin‐Stewart, J., & Kent, P. (2006). Relation between external audit fees, audit committee characteristics and internal audit. Accounting & Finance, 46(3), 387-404.
Hassan, L. S., Saleh, N. M., & Ibrahim, I. (2020). Board diversity, company’s financial performance and corporate social responsibility information disclosure in Malaysia. International Business Education Journal, 13(1), 23-49.
Hoechle, D. (2007). Robust standard errors for panel regressions with cross-sectional dependence. The stata journal, 7(3), 281-312.
Hsu, P. H., Moore, J. A., & Neubaum, D. O. (2018). Tax avoidance, financial experts on the audit committee, and business strategy. Journal of Business Finance & Accounting, 45(10), 1293-1321.
Huang, H., & Zhang, W. (2020). Financial expertise and corporate tax avoidance. Asia-Pacific Journal of Accounting & Economics, 27(3), 312-326.
Jihene, F., & Moez, D. (2019). The Moderating Effect of Audit Quality on CEO Compensation and Tax Avoidance: Evidence from Tunisian Context. International Journal of Economics and Financial Issues, 9(1), 131.
JordanEmbassy. (2019). A growing and robust economy. Retrieved from http://www.jordanembassyus.org/page/economy
Kapkiyai, C., Cheboi, J., & Komen, J. (2020). Audit Committee Effectiveness and Earnings Management Among Publicly Listed Firms in Kenya. SEISENSE Journal of Management, 3(2), 31-44.
Khemakhem, H., & Fontaine, R. (2019). The audit committee chair's abilities: Beyond financial expertise. International Journal of Auditing, 23(3), 457-471.
Larhsoukanh, S., & Wang, C. (2019). Determining optimal meeting frequency: a bargaining solution to improve a poorly functioning PPP industry under budget constraints. Economic research-Ekonomska istraživanja, 32(1), 2568-2583.
Lee, J., & Park, J. (2019). The impact of audit committee financial expertise on management discussion and analysis (MD&A) tone. European Accounting Review, 28(1), 129-150.
Li, W., Pittman, J. A., & Wang, Z.-T. (2019). The determinants and consequences of tax audits: Some evidence from China. The Journal of the American Taxation Association, 41(1), 91-122.
Ling, T. W., & Abdul Wahab, N. S. (2019). Components of book tax differences, corporate social responsibility and equity value. Cogent Business & Management, 6(1), 161-174.
Maso, L. D., Lobo, G. J., Mazzi, F., & Paugam, L. (2020). Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk. Contemporary Accounting Research, 37(2), 1248-1289.
Massoc, E. (2019). Taxing stock transfers in the first golden age of financial capitalism: political salience and the limits on the power of finance. Socio-Economic Review, 17(3), 503-522.
Medina, M. N., Ramachandran, I., & Daspit, J. J. (2019). Collaboration Or Clash? Mapping The Effects Of Top Management Team Conflict On Firm Absorptive Capacity. International Journal of Innovation Management, 23(03), 1950023.
Meng, S., Yan, J., & Cao, X. (2019). Heterogeneity in top management teams and outward foreign direct investment: evidence from Chinese listed companies. Frontiers of Business Research in China, 13(1), 16.
Mohammad, A. A. S. (2020). The effect of customer empowerment and customer engagement on marketing performance: the mediating effect of brand community membership. Verslas: Teorija ir praktika/Business: Theory and Practice, 21(1), 30-38.
Mukhlis, H., Al-Hawary, S. I. S., Linh, H. V., Hani, I. R., & Adnan, S. (2022). Religious capital and job engagement among Malaysian Muslim nurses during the COVID-19 pandemic. HTS Teologiese Studies/Theological Studies, 78(1), 6.
Oh, H., Park, S., & Hong, S. (2016). Effect of corporate governance on the association between book-tax differences and audit quality: Evidence from Korea. Journal of Applied Business Research (JABR), 32(4), 1097-1114.
Partha, I. M. B., Widanaputra, A. A. G. P., Ratnadi, N. M. D., & Mimba, N. P. S. H. (2019). Effect of audit committee characteristics on relationship between financial distress and income maximization actions. International journal of social sciences and humanities, 3(3), 28-35.
Pérez-Cornejo, C., de Quevedo-Puente, E., & Delgado-García, J. B. (2019). How to manage corporate reputation? The effect of enterprise risk management systems and audit committees on corporate reputation. European Management Journal, 37(4), 505-515.
Putri, P., & Rossieta, H. (2019). Top Management Team (TMT) Characteristics and Profitability: The Case of the Conflicting Objectives of Indonesian SOEs. Pertanika Journal of Social Sciences and Humanities, 27(S2), 113-129.
Roh, H., Chun, K., Ryou, Y., & Son, J. (2019). Opening the black box: A meta-analytic examination of the effects of top management team diversity on emergent team processes and multilevel contextual influence. Group & Organization Management, 44(1), 112-164.
Saraireh, S., Owais, W., Abbas, N., Matar, G., Aryan, L., ALRahamneh, A., & Al-Hawary, S. (2022). The effect of corporate social responsibility and board diversity on earnings management: Evidence from Jordanian listed firms. Uncertain Supply Chain Management, 10(4), 1253-1260.
Sritharan, N., & Salawati, S. (2019). Examining the Moderating Effect of Tax Knowledge on the Relationship between Individual Factors and Income Tax Compliance Behaviour in Malaysia. International Journal of Academic Research in Accounting, Finance and Management Sciences, 9(3), 160-172.
Ugalde Vásquez, A. F., & Naranjo-Gil, D. (2020). Management Accounting Systems, Top Management Teams, and Sustainable Knowledge Acquisition: Effects on Performance. Sustainability, 12(5), 2132.
Vincent, N. E., Higgs, J. L., & Pinsker, R. E. (2019). Board and management-level factors affecting the maturity of IT risk management practices. Journal of Information Systems, 33(3), 117-135.
Wahab, N. S. A., Ntim, C. G., Adnan, M. M. M., & Tye, W. L. (2018). Top management team heterogeneity, governance changes and book-tax differences. Journal of International Accounting, Auditing and Taxation, 32, 30-46.
Wang, Q. (2015). Fixed-effect panel threshold model using Stata. The stata journal, 15(1), 121-134.
Widiatmoko, J., & Indarti, M. K. (2019). Book Tax Differences, Operating Cash Flow, Leverage and Earning Persistence in Indonesia Manufacturing Companies. Jurnal Dinamika Akuntansi, 11(2), 151-159.
Zimmerman, M. A. (2008). The influence of top management team heterogeneity on the capital raised through an initial public offering. Entrepreneurship Theory and Practice, 32(3), 391-414.
Mirza, A., Abbas, J., & Nawaz, M. A. (2020). Which Financial Information Leads to Better Market Valuation and Economic Decision Making in Malaysian Main Market Listed Firms? A Value Relevance Perspective. Pakistan Journal of Social Sciences (PJSS), 40(2), 995-1006.