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The Effect of Government Ownership, Foreign Ownership, Institutional Ownership, and Audit Quality on Firm Performance of Listed Companies in Oman: A Conceptual Framework

  • Ebrahim Mohammed Al-Matari
  • Hassan Saleh Al-Dhaafri
  • Abdullah Kaid Al-Swidi
Conference paper

Abstract

This study conceptually examines the direct ownership structure (government ownership, foreign ownership, and institutional ownership) relationship with the performance of nonfinancial companies in Oman. It also explores audit quality as a moderating variable between the relationship of ownership structure and firm performance (return on assets). It adopts leverage as the control variable and provides recommendations for future research toward the end of the chapter to further explore the issues examined.

Keywords

Agency theory Audit quality Firm performance Ownership structure Resource dependence theory 

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Copyright information

© Springer Nature Singapore Pte Ltd. 2019

Authors and Affiliations

  • Ebrahim Mohammed Al-Matari
    • 1
    • 2
  • Hassan Saleh Al-Dhaafri
    • 3
  • Abdullah Kaid Al-Swidi
    • 4
  1. 1.Tunku Intan Safinaz School of Accountancy (TISSA)Universiti Utara Malaysia (UUM)ChanglunMalaysia
  2. 2.Amran UniversitySanaaYemen
  3. 3.College of Business and AdministrationUniversity of DubaiDubaiUnited Arab Emirates
  4. 4.College of Business and Economics (CBE)Qatar University (QU)DohaQatar

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