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The effects of COVID-19 on conditional accounting conservatism in developing countries: evidence from Jordan

Al-Qudah, Laith Akram; Qudah, Hanan Ahmad; Hamour, … - In: Cogent Business & Management 9 (2022) 1, pp. 1-15

The purpose of this study was to look at the impacts of COVID-19 on the Jordanian banking industry and how it affects the use of the conditional accounting conservatism concept. This study's sample consists of 16 banking institutions listed on the Amman Stock Exchange (ASE) and 64 observations...

Persistent link: https://www.econbiz.de/10014505653

Corporate governance mechanisms and earnings management: The moderating role of female directors

Mensah, Emmanuel; Boachie, Christopher - In: Cogent Business & Management 10 (2023) 1, pp. 1-20

The current study investigates how board gender diversity moderates the relationship between corporate governance mechanisms (CG) and earnings management (EM) practices of firms in sub-Saharan Africa. The study samples annual reports and financial statements of 52 firms from nine sub-Saharan...

Persistent link: https://www.econbiz.de/10014527827

Institutional investor heterogeneity and analyst recommendation: Malaysian evidence

Qasem, Ameen; Al-Duais, Shaker Dahan - In: Cogent Business & Management 8 (2021) 1, pp. 1-27

This study investigates the association between institutional investors' ownership and sell-side analysts' stock recommendations in the context of the heterogeneous nature of institutional investors. Based on a sample of 281 Malaysian public listed companies over the period 2008-2013 (732...

Persistent link: https://www.econbiz.de/10014001719

Impact of characteristics of the board of directors on the truthfulness of financial statement information of listed firms in Vietnam

Nguyen, Hong Thi Xuan; Pham, Huyen Thu; Dao, Nhung Thi; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-12

Truthfulness in accounting creates a significant concern for academics, practitioners, regulators, and the press. This study investigates the influence of the Board of Directors (BOD) characteristics on the truthfulness of accounting reports. The research uses quantitative methods to test...

Persistent link: https://www.econbiz.de/10014505766

Does corporate social responsibility promote the financial performance of the telecom industry in Ghana?

Awadzie, David Mensah; Garr, David Kwashie; … - In: Cogent Business & Management 10 (2023) 1, pp. 1-20

reputation (CR) and customers' purchasing intention (CPI). This study uses cross-sectional data from the telecom industry in …

Persistent link: https://www.econbiz.de/10014527587

Do Corporate Governance Mechanisms Matter to the Reputation of Financial Firms? Evidence of Emerging Markets

Eriqat, Ibrahim O.A; Tahir, Muhammad; Zulkafli, Abdul Hadi - In: Cogent Business & Management 10 (2023) 1, pp. 1-21

The primary aim of this study is to provide a comprehensive measure of corporate reputation and examine the impact of … corporate governance on the reputation of listed financial firms in the countries of MENA region. Using a sample of 96 financial … of five years (2016-2020), the study developed a quantitative index of a multidimensional corporate reputation through …

Persistent link: https://www.econbiz.de/10014527710

Effects of corporate social responsibility on SMEs' performance in emerging market

In: Cogent Business & Management 8 (2021) 1, pp. 1-18

CSR on firms' performance by exploring the role of mediating variables such as corporate reputation (CR) and customers … mediating role of corporate reputation (CR) and customers' purchasing intention (CPI) as a value-added contribution to this …

Persistent link: https://www.econbiz.de/10014001679

Stakeholders and Corporate Social Responsibility (CSR) programme as key sustainable development strategies to promote corporate reputation: Evidence from Vietnam

In: Cogent Business & Management 8 (2021) 1, pp. 1-21

The aim of this study is to analyse the relationship between stakeholder influence, CSR types and corporate reputation … corporate reputation. Further, CSR performance in legal, ethical, environmental, philanthropic responsibility except economic … responsibility have a significant influence on corporate reputation. Based on the findings, the study considers CSR performance a …

Persistent link: https://www.econbiz.de/10014001700

Enhancing CSR activities to increase bank attractiveness

Sang, Tang My; Hung, Nguyen Tien; Dinh, Nguyen Ngoc - In: Cogent Business & Management 10 (2023) 2, pp. 1-18

intermediate variable was bank reputation. SmartPLS 3.0 software was used to process the model in two steps. The findings revealed … that all three components of CSR had a direct effect on bank reputation, with CSR for social public welfare having the … greatest influence. Bank attractiveness also had a significant impact on a bank's reputation. CSR components all had an …

Persistent link: https://www.econbiz.de/10014527660

Firms’ risk-taking for customers’ benefit and its relevance with performance relative to aspiration

Lee, Steve Kyungjae - In: Cogent Business & Management 10 (2023) 1, pp. 1-19

We focus on firms' risk-taking for customers and investigate how this type of risk-taking is influenced by "performance relative to aspiration" (PRA). Specifically, we examine the PRA and project-financing (PF) loan activities of all 79 savings banks in South Korea from 2013 to 2021. Contrary to...

Persistent link: https://www.econbiz.de/10014527417

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