Zobrazeno 1 - 10
of 1 996
pro vyhledávání: '"HF5601 Accounting"'
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:
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/
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
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
Autor:
Yusuf, Okky Bostani
Penelitian ini bertujuan untuk menguji secara empiris bagaimana pengaruh kinerja ESG dan komponennya terhadap agresivitas pajak. Penelitian ini dilakukan dengan menggunakan metode pengujian regresi linear berganda yang melibatkan 188 perusahaan yang
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______5884::ecde16741423962165e91e4741a24215
Autor:
Wilda, Anabia Prasasti
This study aims to examine the effect of COVID-19 shock, world crude oil price, exchange rate, and Dow-Jones index on stock price fluctuations of Pharmaceutical sector listed in IDX. The total of research sample is 9 pharmaceutical companies listed i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______5884::27fefd0ad29652da63016926430ee27f
http://scholar.unand.ac.id/124545/4/REFERENCES.pdf
http://scholar.unand.ac.id/124545/4/REFERENCES.pdf
Autor:
Dewi, Purnama Sari
Penelitian ini bertujuan untuk mengetahui pengaruh rasio profitabilitas dan leverage terhadap harga saham dalam Indeks LQ45 periode 2019-2021. Sampel dalam penelitian ini berjumlah 24 perusahaan dalam indeks LQ45 periode 2019-2021 yang dipilih menggu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______5884::a916bb76ee924b187b967c8c34efd652
Autor:
Atif, Muhammad
Penelitian di skripsi ini bertujuan untuk mengetahui apakah aktivitas pengendalian internal pada pengadaan obat-obatan rumah sakit Aisyiyah Kota Pariaman sudah memenuhi kriteria dan mengetahui masalah yang selama ini dihadapi pada aktivitas pengendal
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______5884::fac9fda39c23f4a1d82b319c86cafebe