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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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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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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
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Executive Remuneration and the Payout Decision
Renneboog, Luc; Geiler, P.H.M. - Tilburg University, Center for Economic Research - 2014
We analyze the payout channel choice of listed UK firms and examine whether the choice between dividends, share repurchases, a combination of payout channels, or complete earnings retention is affected by investor sentiment, taxation, major shareholder ownership, and in particular the CEO’s...
Persistent link: https://www.econbiz.de/10011144460
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Who gets the Carrot and Who gets the Stick? Evidence of Gender Disparities in Executive Remuneration
Renneboog, Luc; Kulich, C.; Trojanowski, G.; Ryan, M.; … - Tilburg University, Center for Economic Research - 2010
managerial bonuses and company performance. Drawing on findings of gender studies, agency theory, and the leadership literature … performance has a moderating impact on pay inequalities. Employing a matched sample of 192 female and male executive directors of … managerial compensation of male executive directors is much more performance-sensitive than that of female executives. The …
Persistent link: https://www.econbiz.de/10011091560
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Are Female Top Managers Really Paid Less?
Renneboog, Luc; Geiler, P.H.M. - Tilburg University, Center for Economic Research - 2014
Abstract: Are female top managers paid less than their male counterparts? Is the gender gap higher in male-dominated industries? What effect on pay do female non-executive directors and remuneration consultants exert? While we find no pay gap for the figure-head (CEO), there is strong pay...
Persistent link: https://www.econbiz.de/10011092525
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Insider Trading, Option Exercises and Private Benefits of Control (Revision of DP 2010-32)
de Goeij, Peter; Renneboog, Luc; Cziraki, P. - Tilburg University, Center for Economic Research - 2010
We investigate patterns of abnormal stock performance around insider trades and option exercises on the Dutch market …
Persistent link: https://www.econbiz.de/10011092693