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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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A review of COVID-19 related research in accounting
Harymawan, Iman; Rahayu, Nadia Klarita - In: Cogent business & management 9 (2022) 1, pp. 1-14
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
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The effect of audit fees on disclosure quality in Jordan
Shakhatreh, Mohammad Ziad; AlSmadi, Safaa Adnan; … - In: Cogent business & management 7 (2020) 1, pp. 1-15
Disclosure quality is a matter of great importance in the accounting literature. This study examines the effect of audit fees, audit firm size and audit opinion on the quality of disclosures. It focuses on a sample of low-quality financial statements in Jordan that have been reported as breaches...
Persistent link: https://www.econbiz.de/10012627534
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R&D spending, competitive advantage, and firm performance in Thailand
Krittiga Insee; Muttanachai Suttipun - In: Cogent business & management 10 (2023) 2, pp. 1-17
The study aims to examine the relationship between R&D spending and firm performance and to test for the mediator … effect of competitive advantage on the relationship between R&D spending and firm performance of private firms in Thailand … objectives are to examine the relationship between R&D spending competitive advantage and firm performance. The research data is …
Persistent link: https://www.econbiz.de/10014503345
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Impacts of contingency factors on the application of strategic management accounting in Vietnamese manufacturing enterprises
Thu Hien Nguyen; Nguyen Tung Dao; Nguyen Tuan Anh; Cong … - In: Cogent business & management 10 (2023) 2, pp. 1-28
Based on contingency theory in the study of strategic management accounting, this study examines the internal and external contingencies of the organization that affect the application of strategic management accounting (SMA) in Vietnamese manufacturing enterprises. Using qualitative and...
Persistent link: https://www.econbiz.de/10014504818