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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
Prior literature shows that choices regarding board composition are associated with earnings management. We add to this literature by examining the effects of the presence of a foreign board member on earnings management. Using a sample of 3,249 firm-year observations representing 586...
Persistent link: https://www.econbiz.de/10011442492
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
Incentive effects of performance-based compensation schemes for management may be weakened or biased by macroeconomic …
Persistent link: https://www.econbiz.de/10010320333
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
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
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
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
We investigate the effects of organizational culture and personal value orientations on performance under individual …
Persistent link: https://www.econbiz.de/10010504480
responsibility, firm performance, financial crisis, risk, and corporate governance. The results of this study are expected to help …
Persistent link: https://www.econbiz.de/10014436078