Zobrazeno 1 - 10
of 2 648
pro vyhledávání: '"HF5601"'
Publikováno v:
The Accounting Review. 98:109-133
We examine the real effects of lease-capitalization rules (i.e., standards that require firms to capitalize finance leases) on corporate investment. We show that the introduction of these rules leads to a decrease in investment, which is more pronoun
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a292d38c2535a51ff8f615e9110b6d4c
https://doi.org/10.2308/tar-2018-0406
https://doi.org/10.2308/tar-2018-0406
Publikováno v:
Accounting Horizons. :1-21
SYNOPSIS Extant accounting research based on data from the United States, Europe, and Australia finds that increases in carbon emissions are associated with lower firm value. However, recent research indicates that investor perspectives on corporate
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::aeaedde36749ea33932172801fc88778
https://doi.org/10.2308/horizons-18-164r
https://doi.org/10.2308/horizons-18-164r
Publikováno v:
The World Economy. 46:304-311
This article is an introduction to this Special Issue on Rethinking in Regional Integration in Africa which is based on a collaborative research project, implemented by African Economic Research Consortium (AERC), the leading economic capacity buildi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::238c50b302ff9caf834463b1986b7998
https://doi.org/10.1111/twec.13363
https://doi.org/10.1111/twec.13363
This study ascertained the complementarity of equity and debt capital of quoted consumer goods companies in Nigeria from 2011-2021. Specifically, the study determined the effect of shareholders’ equity and total liabilities on return on assets, ret
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______3809::9f1ad60705c1b15e3ebaacefa7f8fb95
http://eprints.umsida.ac.id/11491/
http://eprints.umsida.ac.id/11491/
This study examined the relationship between corporate social responsibility and value creation of quoted oil and gas firms in Nigeria for a period of fourteen (14) years spanning from 2008 to 2021. Specifically, this study examined the relationship
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______3809::fcaec11bcf2fa3715ea63d5a9a017b15
http://eprints.umsida.ac.id/11490/
http://eprints.umsida.ac.id/11490/
Autor:
Uran, Natalia
Publikováno v:
Uran, Natalia (2023) Modelo de gestión de riesgos para una empresa del rubro de la construcción de la Provincia de Córdoba. Universidad Católica de Córdoba [Tesis de Maestría].
Producción Académica (UCC)
Universidad Católica de Córdoba
instacron:UCC
Producción Académica (UCC)
Universidad Católica de Córdoba
instacron:UCC
El presente trabajo desarrollado tuvo como propósito proponer un modelo de Gestión de Riesgos en una empresa del rubro de la construcción en la provincia de Córdoba, particularmente en el área de Administración, en los procesos de compras, pago
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::ae37d833185ccd0fa82ac2fd8a3e19c4
http://pa.bibdigital.ucc.edu.ar/3678/1/TM_Uran.pdf
http://pa.bibdigital.ucc.edu.ar/3678/1/TM_Uran.pdf
Using hand-collected data from the U.S., we examine the influence of political money contributions \ud(PMCs) on IPO financial reporting. Unraveling the conflicting managerial incentives, we develop and \udtest three distinct hypotheses whereby accoun
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6039a846adab383531f8bb8bc3554882
https://hdl.handle.net/10023/26427
https://hdl.handle.net/10023/26427
Publikováno v:
Journal of Accounting Research, 60(5), 1859-1913. Wiley-Blackwell
We examine the relation between incentive plans based on relative performance and competitive aggressiveness. Using data on executive incentive-compensation contracts in large U.S. firms, we find a positive association between competitive aggressiven
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::08f3af7c9061485d50f91e9d077c48bf
https://doi.org/10.1111/1475-679x.12431
https://doi.org/10.1111/1475-679x.12431
Publikováno v:
Journal of Money, Credit and Banking.
The Fundamental Review of the Trading Book (FRTB) is the promised overhaul of bank market risk regulation. FRTB retains the authorised use of proprietary risk models, however, it introduces two additional criteria: (i) P&L attribution (PLA) tests, an
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::828ff955dacc83dcd388fddaff1e7f5d
https://doi.org/10.1111/jmcb.13022
https://doi.org/10.1111/jmcb.13022
Autor:
Goodhart, Charles, Lastra, Rosa
Publikováno v:
Accounting, Economics, and Law: A Convivium.
In this paper, we analyse why the changing and growing roles of independent Central Banks now do require a reconsideration of their mandate.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0bb0df60555b0359181c5801354333f6
https://doi.org/10.1515/ael-2022-0097
https://doi.org/10.1515/ael-2022-0097