Zobrazeno 1 - 10
of 302
pro vyhledávání: '"Collins Ntim"'
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
This study investigates the effect of companies’ sustainability performance on their future earnings management. Applying moral licensing theory, we predict that sustainability performance decreases accruals, while increases real earnings managemen
Externí odkaz:
https://doaj.org/article/050dfabfc70840a1a97070d3dd257b55
Autor:
Paul Adjei Kwakwa
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
Countries have greatly depended on taxes and corporate finance to support government expenditures and business activities, respectively. However, contrasting arguments on their effects on environmental quality prevail in literature. While Ghana’s c
Externí odkaz:
https://doaj.org/article/8e610f0a296f4255bb703201fb0474fe
Autor:
Sigit Kurnianto, Noorlailie Soewarno
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
This study explores the relationship between prospector business strategy and financial performance. It also proposes gender diversity in boards as a moderating variable in the relationship between prospector business strategy and financial performan
Externí odkaz:
https://doaj.org/article/39020c0d77b2413c81a429df749cec86
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
The objective of the study is to investigate the relationship between corporate social and environmental responsibility expenditure, research and development (R&D) intensity, and corporate investment in 47 basic industrial and chemical companies list
Externí odkaz:
https://doaj.org/article/878361dffbd44ca19bddfdc241205a93
Autor:
Sofik Handoyo, Syaiful Anas
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
The research examines how Environmental, Social, and Governance (ESG) performance influences firm performance in the ASEAN region, focusing on how country regulatory quality and government effectiveness affect this relationship. The study uses a comp
Externí odkaz:
https://doaj.org/article/754dfbecaa9a449aa8b6e2d5a65b3340
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
The International Accounting Standard (IAS) 27 should be used in the preparation of separate financial statements (SFS) for entities with securities traded on regulated markets within the European Union (EU) that adopt International Financial Reporti
Externí odkaz:
https://doaj.org/article/d4b9308f6b3c4690aabea172d7d3776e
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
The study examined the relationship between IR assurance and investment decision-making. The study used a sample of 100 companies that have a public listing on the Johannesburg Stock Exchange (JSE) over a three-year period (2018, 2019 and 2020) to co
Externí odkaz:
https://doaj.org/article/fe3cc1ba4ec747cba033e250bb80f53d
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
The trustworthiness factor is crucial in the relationship between employees, i.e. between superiors and subordinates, because it can increase cooperation and alleviate agency problems. Previous studies have shown that aspects of trustworthiness can r
Externí odkaz:
https://doaj.org/article/95f346fd25e541e8b6521bb533e0ff93
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
AbstractThis study ventures into the underexplored realm of tax planning in Indonesia, a domain where extensive research is still in its nascent stage but critically vital. Amidst the Indonesian government’s reliance on taxation for fostering inclu
Externí odkaz:
https://doaj.org/article/95eb372de2524074839e6497b206ab8b
Autor:
Shoaib Khan, Ameen Qasem
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
AbstractThis study examines the empirical relationship between the different leverage levels as a proxy of financing mix on the financial performance of the non-financial firms listed on capital markets in GCC economies. The study uses the pooled ord
Externí odkaz:
https://doaj.org/article/0045c0c717c8414fbc9fc0795cba001f