Abdallah, M. B., & Bahloul, S. (2021). Disclosure, Shariah governance and financial performance in Islamic banks. Asian Journal of Economics and Banking, 5(3), 234-254.
Abdullah, H. (2013). An analysis of the value relevance of accounting information within the U.K. after the adoption of International Financial Reporting Standards [Master’s thesis]. University of Leicester.
Abdullah, H. (2020). Capital structure, corporate governance and firm performance under IFRS implementation in Germany [unpublished PhD dissertation]. Near East University.
Abdullah, H., Faraj, S. A., & Narmen, A. (2016). The costs of social responsibility and its impact on the reduction of environmental risks. AL-Anbar University Journal of Economic and Administration Sciences, 8(16), 43-486.
Abdullah, H., Rasul, R., & Isiksal, A. (2020). Dividend policy and firm value under the IFRS adoption era: A case of Borsa Istanbul. Journal of Financial Reporting and Accounting, working paper.
Abdullah, H., & Tursoy, T. (2019). Capital structure and firm performance: Evidence of Germany under IFRS adoption. Review of Managerial Science, 15(2), 379–398.
Abdullah, H., & Tursoy, T. (2021). Capital structure and firm performance: A panel causality test (No. 105871). University Library of Munich, Germany. Retrieved from [https://mpra.ub.uni-muenchen.de/105871/].
Abdullah, H. A., Awrahman, H. G., & Omer, H. A. (2021). Effect of working capital management on the financial performance of banks: An empirical analysis for banks listed on the Iraq stock exchange. Qalaai Zanist Scientific Journal, 6(1), 429-456. https://doi.org/10.25212/lfu.qzj.6.1.17
Afriyie, E. Y., Aidoo, G. K. A., & Agboga, R. S. (2021). Corporate governance and its impact on financial performance of commercial banks in Ghana. Journal of Southwest Jiaotong University, 56(4), 58-69.
Ahmed, A. M., & Muhammed, A. A. (2018). Internal control systems & its relationships with the financial performance in telecommunication companies―A case study of Asiacell. International Journal of Scientific and Technology Research, 7(11), 82-88.
Akalpler, E., & Abdullah, H. (2020). The impact of IFRS adoption as control variable on the stock market-growth nexus: Model countries Germany and Poland. International CEO & Social Sciences Congress (paper presentation) , 143-167.
Aldamen, H., Duncan, K., Kelly, S., McNamara, R., & Nagel, S. (2012). Audit committee characteristics and firm performance during the global financial crisis. Accounting & Finance, 52(4), 971-1000.
Bandyopadhyay, A., & Barua, N. M. (2016). Factors determining capital structure and corporate performance in India: Studying the business cycle effects. The Quarterly Review of Economics and Finance, 61, 160-172.
Bathula, H. (2008). Board characteristics and firm performance: Evidence from New Zealand [unpublished PhD dissertation]. Auckland University of Technology.
Bauer, R., Guenster, N., & Otten, R. (2004). Empirical evidence on corporate governance in Europe: The effect on stock returns, firm value and performance. Journal of Asset Management, 5(2), 91-104.
Becker, B., & Stromberg, P. (2012). Fiduciary duties and equity-debtholder conflicts. The Review of Financial Studies, 25(6), 1931-1969.
Beiner, S., Drobetz, W., Schmid, M. M., & Zimmermann, H. (2006). An integrated framework of corporate governance and firm valuation. European Financial Management, 12(2), 249-283.
Bhagat, S., & Bolton, B. (2008). Corporate governance and firm performance. Journal of Corporate Finance, 14(3), 257-273.
Bhagat, S., & Bolton, B. (2019). Corporate governance and firm performance: The sequel. Journal of Corporate Finance, 58, 142-168.
Brahmana, R. K., Brahmana, R. K. M., & Ho, T. C. F. (2018). Training and development policy, corporate governance, and firm performance. Gadjah Mada International Journal of Business, 20(1), 59-87.
Breusch, T. S., & Pagan, A. R. (1980). The Lagrange multiplier test and its applications to model specification in econometrics. The Review of Economic Studies, 47(1), 239-253.
Bryman, A., & Bell, E. (2015). Business research methods (4th vol.). Bell & Bain Ltd.
Budur, T., & Poturak, M. (2021). Employee performance and customer loyalty: Mediation effect of customer satisfaction. Middle East Journal of Management, 8(5), 453-474.
Chadha, S., & Sharma, A. K. (2015). Determinants of capital structure: An empirical evaluation from India. Journal of Advances in Management Research, 12(1), 3-14.
Chijoke-Mgbame, A. M., Mgbame, C. O., Akintoye, S., & Ohalehi, P. (2019). The role of corporate governance on CSR disclosure and firm performance in a voluntary environment. Corporate Governance: The International Journal of Business in Society, 20(2), 294-306.
Clarke, T. (1998). The contribution of non‐executive directors to the effectiveness of corporate governance. Career Development International, 3(3), 118-124.
Dalwai, T., Mohammadi, S. S., Chugh, G., & Salehi, M. (2021). Does intellectual capital and corporate governance have an impact on annual report readability? Evidence from an emerging market. International Journal of Emerging Markets, (ahead of print) https://doi.org/10.1108/IJOEM-08-2020-0965
Dang A, R., Houanti, L., Le, N. T., & Vu, M. C. (2018). Does corporate governance influence firm performance? Quantile regression evidence from a transactional economy. Applied Economics Letters, 25(14), 984-988.
Detthamrong, U., Chancharat, N., & Vithessonthi, C. (2017). Corporate governance, capital structure and firm performance: Evidence from Thailand. Research in International Business and Finance, 42, 689-709.
Dickey, D. A., & Fuller, W. A. (1979). Distribution of the estimators for autoregressive time series with a unit root. Journal of the American Statistical Association, 74(366a), 427-431.
Donaldson, L. (2008). Ethics problems and problems with ethics: Toward a pro-management theory. Journal of Business Ethics, 78(3), 299-311.
Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of Management, 16(1), 49-64.
Drobetz, W., Schillhofer, A., & Zimmermann, H. (2004). Corporate governance and expected stock returns: Evidence from Germany. European Financial Management, 10(2), 267-293.
Enache, L., & Hussainey, K. (2020). The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance. Review of Quantitative Finance and Accounting, 54(2), 413-445.
Enders, W. (2008). Applied econometric time series. John Wiley & Sons.
Faysal, S., Salehi, M., & Moradi, M. (2020). The impact of ownership structure on the cost of equity in emerging markets. Management Research Review, 43
(10), 1221-1239. https://doi.org/10.1108/MRR-11-2019-0475
Faysal, S., Salehi, M., & Moradi, M. (2021). Impact of corporate governance mechanisms on the cost of equity capital in emerging markets. Journal of Public Affairs, 21
(2), e2166. https://doi.org/10.1002/pa.2166
Fosu, S. (2013). Capital structure, product market competition and firm performance: Evidence from South Africa. The Quarterly Review of Economics and Finance, 53(2), 140-151.
Franks, J., & Mayer, C. (1994). Corporate control: A comparison of insider and outsider systems. London Business School.
Gerum, E., Molls, S. H., & Shen, C. (2018). Corporate governance, capital market orientation and firm performance: Empirical evidence for large publicly traded German corporations. Journal of Business Economics, 88(2), 203-252.
Giroud, X., & Mueller, H. M. (2010). Does corporate governance matter in competitive industries? Journal of Financial Economics, 95(3), 312-331.
Goergen, M., Manjon, M. C., & Renneboog, L. (2008). Is the German system of corporate governance converging towards the Anglo-American model? Journal of Management & Governance, 12(1), 37-71.
Gujarati, D. N. (2009). Basic econometrics. Tata McGraw-Hill Education.
Hausman, J. A. (1978). Specification tests in econometrics. Econometrica: Journal of the econometric society, 46(6), 1251-1271.
Ibhagui, O. W., & Olokoyo, F. O. (2018). Leverage and firm performance: New evidence on the role of firm size. The North American Journal of Economics and Finance, 45, 57-82.
International Finance Corporation (2020). Corporate governance; overview. https://www.ifc.org/wps/wcm/connect/Topics_Ext_Content/IFC_External_Corporate_Site/IFC+CG.
Jaisinghani, D., & Kanjilal, K. (2017). Non-linear dynamics of size, capital structure and profitability: Empirical evidence from Indian manufacturing sector. Asia Pacific Management Review, 22(3), 159-165.
Jensen, M. C. (1986). Agency costs of free cash flow, corporate finance, and takeovers. The American Economic Review, 76(2), 323-329.
Jensen, M., & Meckling, W. (1976). Theory of the firm: Management behavior, agency costs and capital structure. Journal of Financial Economics, 3(4), 305-60.
Jouida, S. (2018). Diversification, capital structure and profitability: A panel VAR approach. Research in International Business and Finance, 45, 243-256.
Khongmalai, O., & Distanont, A. (2017). Corporate governance model in Thai state-owned enterprises: structural equation modelling approach. Corporate Governance: The International Journal of Business in Society, 17(4), 613-628.
Kiptoo, I. K., Kariuki, S. N., & Ocharo, K. N. (2021). Corporate governance and financial performance of insurance firms in Kenya. Cogent Business & Management, 8(1), 1938350.
Ko, C., Lee, P., & Anandarajan, A. (2019). The impact of operational risk incidents and moderating influence of corporate governance on credit risk and firm performance. International Journal of Accounting & Information Management, 27(1), 96-110.
Kohlmann, P. (2014). The implementation of corporate governance in Germany and Brazil: A comparative case study [unpublished Master’s thesis]. Fundação Getulio Vargas’s Sao Paulo School of Business Administration (FGV EAESP).
Kreijger, G. (2018). Why German corporate governance is so different? Handelsblatt Global.
Kyere, M., & Ausloos, M. (2021). Corporate governance and firms financial performance in the United Kingdom. International Journal of Finance & Economics, 26(2), 1871-1885.
Lan, L. L., & Heracleous, L. (2010). Rethinking agency theory: The view from law. Academy of Management Review, 35(2), 294-314.
Le, T. P. V., & Phan, T. B. N. (2017). Capital structure and firm performance: Empirical evidence from a small transition country. Research in International Business and Finance, 42, 710-726.
Levin, A., Lin, C. F., & Chu, C. S. J. (2002). Unit root tests in panel data: Asymptotic and finite-sample properties. Journal of Econometrics, 108(1), 1-24.
Levinthal, D. A., & Wu, B. (2010). Opportunity costs and non‐scale free capabilities: Profit maximisation, corporate scope, and profit margins. Strategic Management Journal, 31(7), 780-801.
Li, K., Niskanen, J., & Niskanen, M. (2019). Capital structure and firm performance in European SMEs. Managerial Finance, 45(5), 582-601.
Lins, K. V., Servaes, H., & Tamayo, A. (2017). Social capital, trust, and firm performance: The value of corporate social responsibility during the financial crisis. The Journal of Finance, 72(4), 1785-1824.
Mak, Y. T., & Kusnadi, Y. (2005). Size really matters: Further evidence on the negative relationship between board size and firm value. Pacific-Basin Finance Journal, 13(3), 301-318.
Margaritis, D., & Psillaki, M. (2010). Capital structure, equity ownership and firm performance. Journal of Banking & Finance, 34(3), 621-632.
Maurovic, L., & Hasic, T. (2013). Reducing agency costs by selecting an appropriate system of corporate governance. Economic research-Ekonomska Istraživanja, The 6th international conference, the changing economic landscape: issues, implications and policy options (paper presentation), 225-242.
Mohammed, A. A., Khzer, K. A., & Abdullah, H. A. (2019). Challenges facing accounting education in the Kurdistan Region universities: A survey study. Koya University Journal of Humanities and Social Sciences, 2(1), 109-117. https://doi.org/10.14500/kujhss.v2n1y2019.pp109-117.
Rashid, K., & Islam, S. M. (2014). Corporate governance, firm performance and complementarities in a developed market: A study of the Australian case for the period 2000–2003. International Journal of Disclosure and Governance, 11(3), 255-283.
Ross, S. A., Westerfield, R., & Jordan, B. D. (2008). Fundamentals of corporate finance. Tata McGraw-Hill Education.
Salehi, M., & Moghadam, S. M. (2019). The relationship between management characteristics and firm performance. Competitiveness Review: An International Business Journal, 29(4), 440-461.
Sampaio, J., Gallucci, H., Silva, V. A. B., & Schiozer, R. F. (2020). Mandatory IFRS adoption, corporate governance, and firm value. RAE-Revista de Administração de Empresas, 60(4), 284-298.
Saunders, M. N. (2011). Research methods for business students (5th ed.). Pearson Education India.
Saygili, A. T., Saygili, E., & Taran, A. (2021). The effects of corporate governance practices on firm-level financial performance: Evidence from Borsa Istanbul Xkury companies. Journal of Business Economics and Management, 22(4), 884-904.
Shao, L. (2019). Dynamic study of corporate governance structure and firm performance in China. Chinese Management Studies, 13(2), 299-317.
Skare, M., & Hasic, T. (2016). Corporate governance, firm performance, and economic growth–theoretical analysis. Journal of Business Economics and Management, 17(1), 35-51.
Thompson, C. G., Kim, R. S., Aloe, A. M., & Becker, B. J. (2017). Extracting the variance inflation factor and other multicollinearity diagnostics from typical regression results. Basic and Applied Social Psychology, 39(2), 81-90.
Tricker, R. B., & Tricker, R. I. (2015). Corporate governance: Principles, policies, and practices. Oxford University Press.
Velte, P. (2021). The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research. Management Review Quarterly
, 1-59. https://doi.org/10.1007/s11301-021-00244-7
Vo, X. V., & Ellis, C. (2017). An empirical investigation of capital structure and firm value in Vietnam. Finance Research Letters, 22, 90-94.
Wasdani, K. P., Vijaygopal, A., Manimala, M. J., & Verghese, A. K. (2021). Impact of corporate governance on organisational performance of Indian firms. Indian Journal of Corporate Governance, 09746862211047396.
Werder, V. A., Talaulicar, T., & Kolat, G. L. (2005). Compliance with the German corporate governance code: An empirical analysis of the compliance statements by German listed companies. Corporate Governance: An International Review, 13(2), 178-187.
Yermack, D. (1996). Higher market valuation of companies with a small board of directors. Journal of Financial Economics, 40(2), 185-211.
Zaim, H., Demir, A., & Budur, T. (2021). Ethical leadership, effectiveness and team performance: An Islamic perspective. Middle East Journal of Management, 8(1), 42-66.