Narrow search
Showing 1 - 10 of 123
Cover Image
The effects of accounting conservatism on investment decision : evidence from listed companies in China
Ma, Haixin; Jeong, Kyunbeom - In: Cogent business & management 9 (2022) 1, pp. 1-14
This study investigates the effect of accounting conservatism on corporate investment decisions in China. Specifically …, we analyze how accounting conservatism affects a company's investment decision-making. Furthermore, we examine the … difference in this effect of accounting conservatism on investment decision between public and private companies. The results of …
Persistent link: https://www.econbiz.de/10014431811
Cover Image
Do female directors affect accounting conservatism in European Union?
Alves, Sandra - In: Cogent business & management 10 (2023) 2, pp. 1-22
from 2011 to 2020, this study examines the effect of female directors on accounting conservatism in European Union listed … investigates whether gender equality index moderates the relationship between female directors and accounting con-servatism. We … document a positive and significant relationship between female directors and accounting conservatism. Firms that have reached …
Persistent link: https://www.econbiz.de/10014504782
Cover Image
The effects of COVID-19 on conditional accounting conservatism in developing countries : evidence from Jordan
Al-Qudah, Laith Akram Muflih; Al-Qudah, Hanan Ahmad; … - In: Cogent business & management 9 (2022) 1, pp. 1-15
the use of the conditional accounting conservatism concept. This study's sample consists of 16 banking institutions listed … conditional conservatism in the Jordanian banking industry over this period. Furthermore, when uncertainty grows, the function of … conservatism becomes more significant, as more trustworthy accounting information allows investors to properly judge a company …
Persistent link: https://www.econbiz.de/10014444371
Cover Image
Earnings management and accounting performance of new firms listings : evidence from the Vietnamese stock market
Anh Huu Nguyen; Duong Chi Thi - In: Cogent business & management 9 (2022) 1, pp. 1-22
The purpose of this article is to investigate the phenomenon of earnings management and its impact on accounting performance at the time of the listing event. The analysis is based on a sample of 189 firms listing their securities on the Ho Chi Minh, Vietnam stock exchange for the period of 2009...
Persistent link: https://www.econbiz.de/10014429045
Cover Image
Ownership structure and earnings management : empirical evidence from Vietnam
Huu Anh Nguyen; Quynh Lien Le; Vu Thi Kim Anh - In: Cogent business & management 8 (2021) 1, pp. 1-21
This paper examines the relationship between ownership structure and earnings management in Vietnam. The governance structure of companies in Vietnam is characterized by the dominance of largest shareholders, who often makes significant influences on direct or indirect management decisions....
Persistent link: https://www.econbiz.de/10012659681
Cover Image
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
Cover Image
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
Cover Image
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/10014460810
Cover Image
Empirical relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility
Riyadh, Hosam Alden; Al-Shmam, Maher A. - In: Cogent business & management 11 (2024) 1, pp. 1-22
The study aims to investigate the relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility (CSR). The first objective examines the relationship between the board of directors’ characteristics (i.e. board financial expertise,...
Persistent link: https://www.econbiz.de/10014527123
Cover Image
Impact of gender dichotomy on dividend payout policy in listed Nigerian financial services firm
Eluyela, Damilola Felix; Dahunsi, Olajide; Tolase, … - In: Cogent business & management 6 (2019), pp. 1-34
This paper examines the impact of gender dichotomy on dividend payout policy in listed Nigerian financial services firm. A random-panel data methodological approach underpins this study. The study observed an overall panel data of 248 firm-year observations drawn from the sample of 31 financial...
Persistent link: https://www.econbiz.de/10012622054