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Browsing by Author "Tareq, Mohammad"

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    Governance of Tunnelling in Developing Countries: Evidence from Bangladesh
    (Te Herenga Waka—Victoria University of Wellington, 2017) Tareq, Mohammad; Houqe, Muhammad Nurul; van Zijl, Tony
    Tunnelling is a governance issue between controlling shareholders and minority shareholders in both developed and developing countries. However, most studies on tunnelling are in developed countries with the few exceptions of studies on China, India and Mexico. Using Oliver Williamson’s Market and Hierarchy model this paper analyses the suitability of the governance requirements on tunnelling in Bangladesh and reports on interviews with non-independent directors, independent directors, and audit committee members. The study thus identifies the limitations and factors that affect the implementation and effectiveness of the current governance requirements to constrain tunnelling in companies in Bangladesh.
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    Secrecy and Mandatory IFRS Adoption on Earnings Quality
    (Te Herenga Waka—Victoria University of Wellington, 2015) Houqe, Noor; Monem, Reza M.; Tareq, Mohammad; van Zijl, Tony
    This study examines the effect of mandatory IFRS adoption on earnings quality in countries which exhibit high financial secrecy. Earnings quality is proxied by signed abnormal accruals and earnings conservatism. Using 19,324 firm-years from 14 countries over the period 1998-2011, we find that firms in a high-secrecy country tend to report higher abnormal accruals and earnings conservatism, which results in lower earnings quality. On the other hand, we find that mandatory IFRS adoption improves earnings quality by decreasing abnormal accruals and earnings conservatism. Our study provides evidence of the interaction between national culture, as indicated by secrecy, and IFRS adoption and helps to explain differences in earnings quality across different jurisdictions following IFRS adoption.