Zobrazeno 1 - 10
of 38
pro vyhledávání: '"Minga Negash"'
Publikováno v:
Accounting Research Journal. 33:57-74
Purpose This study aims to examine the impact of political stability and political rights on firm-level earnings (both accrual-based and real) management. Design/methodology/approach The authors develop models that link political stability, political
Publikováno v:
The British Accounting Review. 51:170-192
The objective of this paper is to identify the factors that impact accounting research output in one of the developing regions of the world, Anglophone Sub-Sahara Africa (Anglophone SSA). Adopting an institutional theory framework, the paper uses a s
Autor:
Minga Negash
Publikováno v:
SSRN Electronic Journal.
Whether the conflict that was started on November 3, 2020, in Northern Ethiopia will be short-lived or a protracted one that turns itself into a stalemate, guerrilla warfare and draws the Greater Horn of Africa region into larger conflict is unclear.
Publikováno v:
Journal of Business Research. 90:151-163
We examine the impact of institutional ownership and product market competition on earnings management (both accrual-based and real) using data from non-financial firms in 41 countries around the world for the period 1995–2016. Overall all, we docu
Publikováno v:
Journal of Accounting & Organizational Change. 13:65-84
Purpose The debate on whether global accounting standards are appropriate for use within the US regulatory environment has not yet ended. Nearly four years after the release of the Securities and Exchange Commission’s (SEC’s) much awaited report
Autor:
Tesfaye Taddese Lemma, Minga Negash
Publikováno v:
Corporate Ownership and Control. 13:101-112
This paper examines the effect of firm-, industry-, and country-level factors on corporate ownership pattern within the context of six African countries. Based on theory, we develop multi-dimensional models and examine data pertaining to 377 non-fina
Autor:
Tesfaye Taddese Lemma, Minga Negash
Publikováno v:
Journal of Applied Accounting Research. 15:64-99
Purpose– The purpose of this paper is to examine the role of institutional, macroeconomic, industry, and firm characteristics on the adjustment speed of corporate capital structure within the context of developing countries.Design/methodology/appro
Autor:
Minga Negash, Tesfaye Taddese Lemma
Publikováno v:
Management Research Review. 36:1081-1122
Purpose – The study aims to investigate the role of institutions, macroeconomic conditions, industry and firm characteristics on firm's capital structure decision within the context of nine African countries. Design/methodology/approach – A sampl
Autor:
Tesfaye Taddese Lemma, Minga Negash
Publikováno v:
Investment Analysts Journal. 42:27-44
This paper aims to examine the adjustment speed of debt maturity structures within the context of African countries. Dynamic adjustment models using system GMM proposed by Blundell and Bond (1998) were employed to analyze data pertaining to 986 non-f
Autor:
Minga Negash
Publikováno v:
Management Research Review. 35:577-601
Purpose – The purpose of this paper is to examine whether International Financial Reporting Standards (IFRS) can be used for monitoring environmental degradation. A comprehensive review of academic and professional literature indicates that the IFR