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The nexus between ownership structure and firm performance: the role of the Big 4 as moderator. A further analysis. Saudi evidence

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  • Ebrahim Mohammed Al-Matari

Abstract

This study examines how ownership structure and company performance interact. Its goal is to investigate how the Big Four moderates the link between ownership structure and company performance. Using information from annual reports and DataStream, the study population consists of 1,393 company observations from financial and nonfinancial enterprises. The study used ordinary least squares regression to assess direct and non-direct correlations. The results reveal that the ownership structure has a significant relationship with firm performance. Moreover, this study found that the Big 4 has a significant moderating effect on the effectiveness of ownership structure and a significant relationship with firm performance. This study provides novel perspectives on the relationship between ownership structure and business performance, and the potential impact of Big 4 monitoring on ownership structure within an emerging economy.

Suggested Citation

  • Ebrahim Mohammed Al-Matari, 2026. "The nexus between ownership structure and firm performance: the role of the Big 4 as moderator. A further analysis. Saudi evidence," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 18(2), pages 224-249.
    • Handle: RePEc:ids:injmfa:v:18:y:2026:i:2:p:224-249
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