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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
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
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
The research aims to make an introspection of the irrational behavior of the managers who, being under the pressure of sending as favorable as possible signals to different categories of users regarding the enterprise they manage, are tempted to use creative accounting techniques. The research...
Persistent link: https://www.econbiz.de/10011103278
performance, being less profitable and having a higher volatility. Correlation between corporate governance and internal audit is … this relation shows that it is beneficial of the performance of these companies. An effective internal audit function is … of the information disclosed on the overall performance will increase. The study is based on quantitative analysis using …
Persistent link: https://www.econbiz.de/10010542050
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
of desired risk-adjusted performance is thus proposed and explored. Following a qualitative methodology, four case …
Persistent link: https://www.econbiz.de/10010740226
This paper extends previous research, which investigated the relationship between performance and corporate governance … by high performance companies (HPCs) and comparable, but lower performing ordinary companies (ORD). It provides a …
Persistent link: https://www.econbiz.de/10010839691