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Disclosure of operational performance in DSE listed companies : do firm and industry characteristics matter? : a balanced score card approach
Ngole, Shaban; Mabonesho, Ernest - In: Cogent business & management 10 (2023) 2, pp. 1-19
The purpose of this study is twofold: first, to examine the disclosure level of operational performance and second; to …, the study uses disclosure index to determine the disclosure level of operational performance and presents the results … using tables. The research reveals that there is high disclosure level of operational performance information at DSE. The …
Persistent link: https://www.econbiz.de/10014503313
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MOST RECENT FINDINGS IN EARNINGS MANAGEMENT AREA: INTERESTING INSIGHTS FROM TRADITIONALLY TOP 5 LEADING ACCOUNTING JOURNALS
Cuzdriorean, Dan Dacian - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 5-5
A meta-analysis was conducted over the last 5 years comprising traditionally top 5leading accounting research. The paper overviews emerging research and identify both frameworkpapers that attracted significant attention and leading scholars in the field. The earningsmanagement area exhibits...
Persistent link: https://www.econbiz.de/10010838692
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IFRS adoption and real earnings management in Bangladesh : the role of board characteristics
Hasan, Mohammad Tariq; Hossain, Md. Kaium; Rekabder, … - In: Cogent business & management 9 (2022) 1, pp. 1-20
The adoption of the international financial reporting standard (IFRS) has become an important research topic and received considerable attention from many empirical researchers worldwide. However, to the best of the authors' knowledge, it's one of the very few efforts to examine the relationship...
Persistent link: https://www.econbiz.de/10014434955
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Impact of IFRS 15 adoption on performance measurement in healthcare : the case of National Health Service Foundation Trusts
Tenzer, Anita - In: Cogent business & management 11 (2024) 1, pp. 1-16
performance of University and Teaching Hospitals Foundation Trusts, considering both financial and management accounting … performance changes after IFRS 15 implementation, specifically in terms of accounting effects. This exploration paves the way for … recognition standard had a significant impact on this item, i.e. financial performance was affected, which is classified as an …
Persistent link: https://www.econbiz.de/10014521377
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Alliances motive and the stock market response : a comparative analysis across industries
Tewari, Manish; Ramanlal, Pradipkumar; Kumar, Rajesh; … - In: Cogent business & management 6 (2019), pp. 1-28
We analyze the announcement-period returns of 4315 two-party, non-equity alliances undertaken by US-based firms between 1986 and 2015 in 11 industries and find positive returns for all of the 11 samples, with the Drug industry reporting the highest (2.69%) cumulative abnormal return (CARs) and...
Persistent link: https://www.econbiz.de/10012114200
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Corporate governance and the performance of manufacturing firms in Ghana : does ownership structure matter?
Sarpong-Danquah, Beatrice; Oko-Bensa-Agyekum, Kwasi; … - In: Cogent business & management 9 (2022) 1, pp. 1-19
financial performance of manufacturing firms in Ghana. The study uses GLS regression to analyze a panel dataset of 7 … on firm performance. We, however, find a negative relationship between board remuneration and performance. We observe … that block ownership moderates the relationship between board size, board independence, and the financial performance of …
Persistent link: https://www.econbiz.de/10014433712
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THE INCREASE OF PERFORMANCE OF AN ENTITY BY THE CONVERSION OF THE HIDDEN COSTS
Briciu, Sorin; Capusneanu, Sorinel - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 2-2
This article offers an intrinsic image of the hidden and identified costs at thelevel of an entity, including the causes and their ways of control. The main researchinstrument used here was the questionnaire and the results determined a better knowledge ofthe theoretical and methodological...
Persistent link: https://www.econbiz.de/10009395368
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EVOLUTION AND PERFORMANCE ANALYSIS FOR WINE ENTITIES IN ROMANIA
Topor, Dan; Capusneanu, Sorinel; Putan, Alina - In: Annales Universitatis Apulensis Series Oeconomica 2 (2012) 14, pp. 9-9
research conducted in the literature on performance measurementand analysis of the entities from wine sector and the … performance in wine entities in Romania. …
Persistent link: https://www.econbiz.de/10010838741
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INTEGRATED METHODS FOR PERFORMANCE MEASUREMENT IN ENTITIES FROM THE WINE SECTOR IN ROMANIA
Briciu, Sorin; Topor, Dan Ioan; Capusneanu, Sorinel - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 2-2
performance measurement tools and their integration in order to improve theperformance of the economic entities from the wine … sector in Romania. Identifying methods andtools for performance measurement are based on an analysis of a representative … designed to highlight the performance of the economic entities from the winesector based on using the integrated methods such …
Persistent link: https://www.econbiz.de/10010838746
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Do CEOs' demographic characteristics affect firms' risk-taking? : evidence from Jordan
Bsoul, Ruba; Atwa, Rawan; Odat, Mahmoud; Al-Haddad, Lara; … - In: Cogent business & management 9 (2022) 1, pp. 1-16
decisions in relation to CEO appointments, as such decisions would certainly affect the company's performance and sustainability …
Persistent link: https://www.econbiz.de/10014444381