Similar Search Results

Corporate governance on intellectual capital disclosure and market capitalization

Widiatmoko, Jacobus; Indarti, Maria Goreti Kentris; … - In: Cogent business & management 7 (2020) 1, pp. 1-14

Intellectual capital (IC) has been widely recognized as an important resource in creating value and competitive advantage for companies. This study therefore examined the effect of corporate governance on intellectual capital disclosure and market capitalization through the use of the companies...

Persistent link: https://www.econbiz.de/10012626141

The moderating role of environmental factors between institutional isomorphic pressures and the adoption of IFRS for SMEs : application of SEM

Muda, Paul; Tornyeva, Kingsley; MacCarthy, John - In: Cogent business & management 11 (2024) 1, pp. 1-24

SMEs in Ghana. This study administered a questionnaire to collect primary data to assess the relationship between the … IFRS for SMEs positively in Ghana. However, normative isomorphic pressure has no significant effect on the adoption of IFRS … for SMEs in Ghana. Secondly, the result showed that environmental factors moderate or strengthen the insignificant …

Persistent link: https://www.econbiz.de/10014527094

National culture and firm financial performance : a mediating role of firm financing decision

Farooq, Umar; Ahmed, Jaleel; Ashfaq, Khurram; Khan, … - In: Cogent business & management 7 (2020) 1, pp. 1-21

This study unfolds the role of national culture in determining the firm financial performance through channel of corporate financial policy. Sample size consists of 7623 non-financial sector firms from 13 Asian economies and fixed-effect model applies to estimates the regression. As the findings...

Persistent link: https://www.econbiz.de/10012655124

The impact of board gender diversity on capital structure : evidence from the Ethiopian banking sector

Hordofa, Dereje Fedasa - In: Cogent business & management 10 (2023) 3, pp. 1-26

This study examined the influence of gender diversity on capital structure decisions among Ethiopian banks from 2010 to 2022. Clarifying the relationships between board composition and strategic financing choices carries academic and practical significance. Research questions focused on whether...

Persistent link: https://www.econbiz.de/10014506380

Corporate governance and capital structure decision : insights from Oman

Queiri, Abdelbaset; Madbouly, Araby; Dwaikat, Nizar; … - In: Cogent business & management 11 (2024) 1, pp. 1-19

This study aims to explore the impact of various board composition elements (board size, board meeting frequency, multiple directorships, and board independence) on capital structure decisions within emerging markets, specifically focusing on the Sultanate of Oman. The study employs a sample of...

Persistent link: https://www.econbiz.de/10014531926

Boardroom dynamics : the power of board composition and gender diversity in shaping capital structure

Yakubu, Ibrahim Nandom; Oumarou, Seydou - In: Cogent business & management 10 (2023) 2, pp. 1-19

This study investigates the impact of board composition and gender diversity on capital structure using a dataset comprising 30 publicly traded Ghanaian firms from 2008 to 2018. By employing the system generalized method of moments (GMM) as the analytical technique and controlling for firm size...

Persistent link: https://www.econbiz.de/10014503305

The impact of a male CEO's facial masculinity on leverage

Asyik, Nur Fadjrih; Muchlis, Muchlis; Riharjo, Ikhsan Budi - In: Cogent business & management 9 (2022) 1, pp. 1-19

The purpose of this study was to obtain empirical evidence of the effect of male CEO's facial masculinity on leverage, to identify the effect of male CEO's facial masculinity on leverage. This study uses a quantitative approach with a population and research sample using companies on the...

Persistent link: https://www.econbiz.de/10014438950

The relationship between internal control and credit risk : the case of commercial banks in Vietnam

Nguyen Kim Quoc Trung - In: Cogent business & management 8 (2021) 1, pp. 1-17

This study examines whether the agency problem regarding credit risk is a useful corporate governance mechanism for controlling credit risk. For this purpose, we estimate the impact of internal control and agency problems on credit risk in commercial banks in Vietnam from 2009 to 2018. First, in...

Persistent link: https://www.econbiz.de/10012661269

Nexus between bank capital and risk-taking behaviour : empirical evidence from US commercial banks

Abbas, Faisal; Ali, Shoaib; Moudud-Ul-Huq, Syed; … - In: Cogent business & management 8 (2021) 1, pp. 1-17

The study aims to investigate the effect of conventional capital ratio, risk-based capital ratio, and capital buffer ratio on commercial bank risk-taking over the period from 2002 to 2019 using a two-step GMM method. The finding reveals that there is a positive relationship between traditional...

Persistent link: https://www.econbiz.de/10012649561

Firm size sensitivity on the correlation between financing choice and firm value

Diantimala, Yossi; Syahnur, Sofyan; Mulyany, Ratna; … - In: Cogent business & management 8 (2021) 1, pp. 1-19

This study examines the impact of firm size on the effect of capital structure choice on the firm value in one of the emerging markets, Indonesia. The study of capital structure choice and firm value in emerging markets is captivating due to the different characteristics of its companies as...

Persistent link: https://www.econbiz.de/10012650718

1
2
3
4
5
6
7
8
9
10
Next
Last