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The moderating role of COVID-19 pandemic on the relationship between CEO characteristics and earnings management : evidence from Bangladesh
Uddin, Mohammad Helal - In: Cogent business & management 10 (2023) 1, pp. 1-25
This research uses accrual and real earnings management strategies in an emerging economy to evaluate how CEO characteristics (i.e. CEO nationality, duality, and compensation) affect earnings management and how the COVID-19 pandemic modifies this connection. The empirical investigation used...
Persistent link: https://www.econbiz.de/10014469217
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Older and wiser? : the impact of CEO age on firm’s tax amnesty participation
Soepriyanto, Gatot; Erma Zudana, Arfian; Meiryani, Meiryani - In: Cogent business & management 11 (2024) 1, pp. 1-15
The objective of this research is to examine the potential impact of CEO age on the involvement of companies in tax amnesty programs among publicly traded companies in Indonesia. With differing opinions on how age affects risk-taking behavior, this study attempts to clarify the issue. The...
Persistent link: https://www.econbiz.de/10014534540
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An assessment of management skills on capital budgeting planning and practices : evidence from the small and medium enterprise sector
Nunden, Naresh; Abbana, Sharanam; Marimuthu, Ferina; … - In: Cogent business & management 9 (2022) 1, pp. 1-14
study adopted the quantitative method by administering questionnaires to 108 owners and managers in the Springfield … Industrial Park. The findings of the study indicate that owners and managers were solely responsible for decision …-making. Secondly, owners and managers lacked the financial skills, ability to control and lead staff. The study was limited to owners …
Persistent link: https://www.econbiz.de/10014442741
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Threshold effect of working capital management on firm profitability : evidence from Vietnam
Nguyen Thanh Hung; Su Dinh Thanh - In: Cogent business & management 9 (2022) 1, pp. 1-24
The purpose of this paper is to investigate the non-linear relationship between working capital management (WCM) and firm profitability (FP). As well as checking whether there is a financial leverage threshold in the decision on working capital, thereby assessing the change in the impact of...
Persistent link: https://www.econbiz.de/10014443896
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The impact of brand equity, status consumption, and brand trust on purchase intention of luxury brands
Husain, Rehan; Ahmad, Amna; Khan, Bilal Mustafa - In: Cogent business & management 9 (2022) 1, pp. 1-19
. Researchers have proposed a research model that leads to managerial and theoretical implications. Luxury brand managers must focus … inclusive yet summarizing depiction of the literature and implications to luxury brand managers and future researchers. …
Persistent link: https://www.econbiz.de/10014420490
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An analysis of strategy formulation for halal hotel human resources in Indonesia
Joeliaty; Faisal, Yudi Ahmad; Wendra, Wendra - In: Cogent business & management 7 (2020) 1, pp. 1-15
hotel managers in Bandung, Indonesia. The data were transcribed and analysed by using content analysis. The finding …
Persistent link: https://www.econbiz.de/10012654612
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Evaluation of ICT opportunities from student's perspective in the state of Nagaland, India
Vizo, K. D; Mall, M; Rout, R; Parida, P - In: Cogent business & management 7 (2020) 1, pp. 1-15
In the twenty-first century ICT has become a necessity in all walks of life primarily for performing various tasks remotely in a transparent, efficient, cost-effective manner with speed and accuracy. ICT is instrumental in transforming various sectors like transportation, banking, manufacturing,...
Persistent link: https://www.econbiz.de/10012654635
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Entrepreneurial intent of business students : empirical evidence from a transitional economy
Nguyen Dong Phong; Nguyen Thuy Phuong Thao; Nguyen … - In: Cogent business & management 7 (2020) 1, pp. 1-18
This study, built upon the theory of planned behavior, examines the ability of attitude, social norms, perceived behavioral control, and proactive personality in predicting entrepreneurial intent of business students in Vietnam, a transitional economy. Using a cross-sectional data set from a...
Persistent link: https://www.econbiz.de/10012626114
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Does leverage fit non-performing loans in the COVID-19 pandemic : evidence from the Vietnamese banking system
Nguyen Kim Quoc Trung - In: Cogent business & management 9 (2022) 1, pp. 1-17
2020. This article uses qualitative (expert interviews, namely senior credit officers' and credit managers' surveys to find …
Persistent link: https://www.econbiz.de/10014436664
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Intellectual capital and investment efficiency : the mediating role of strategic management accounting practices
Trinh Hiep Thien; Nguyen Xuan Hung - In: Cogent business & management 10 (2023) 2, pp. 1-41
This study investigates the mediating effect of strategic management accounting (SMA) practices on the relationship between intellectual capital (IC) and investment efficiency (IE). Using secondary data and primary data through the questionnaire survey from 127 Vietnamese listed companies, this...
Persistent link: https://www.econbiz.de/10014505091