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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/10014505504
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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/10012117408
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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/10014505551
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Do CEOs' demographic characteristics affect firms' risk-taking? Evidence from Jordan
Bsoul, Ruba; Atwa, Rawan; Odat, Mahmoud; 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/10014505628
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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/10014505423
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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/10012657148
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Students' perception of the auditing profession in Vietnam: The effect of proximity and knowledge on auditors' stereotype
Thuy, Ngoc Tran Thanh; Hanh, Dung Truong Thi; Hong, … - In: Cogent Business & Management 9 (2022) 1, pp. 1-25
The purpose of this study was to determine the relationship between the proximity, knowledge as well as the source of knowledge about the profession and students' perception of the auditing profession in Vietnam. The data is collected using quantitative techniques based on a questionnaire survey...
Persistent link: https://www.econbiz.de/10014505436
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Factors affecting the professional skepticism of independent auditors in Viet Nam
Ta, Thu Trang; Doan, Thanh Nga; Pham, Duc Cuong; Tran, … - In: Cogent Business & Management 9 (2022) 1, pp. 1-18
The study investigates the key factors affecting the professional skepticism of independent auditors in Vietnam. The factors that are studied in this research include knowledge and experience, workload, time pressure, and incentives that affect professional skepticism of independent auditors....
Persistent link: https://www.econbiz.de/10014505446
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Determinants of information users in local public accounting
Ahmad, Syed Raziuddin; Sharma, Raj Bahadur; Ali, Ijaz; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-20
The purpose of this paper was to identify the information users assumed by the financiers of local governments in India and to empirically clarify the determinants of these users. The Ministry of Finance requires local governments in India to prepare public accounting information based on...
Persistent link: https://www.econbiz.de/10014505610
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Factors affecting the implementation of environmental management accounting: A case study of pulp and paper manufacturing enterprises in Vietnam
Nguyen, Thu Hien - In: Cogent Business & Management 9 (2022) 1, pp. 1-22
Vietnam's pulp and paper industry has contributed significantly to socio-economic growth but is also one of the industries with a very high risk of environmental pollution. Stems from the goal of economic growth coupled with environmental protection operations in Vietnam, this study examines the...
Persistent link: https://www.econbiz.de/10014505685