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The non-linear impact of financial leverage on cash holdings : empirical evidence from Vietnam
Hung Phan Tran Minh; Kim Nguyen Thi; Loan Pham Thi Be - In: Cogent business & management 9 (2022) 1, pp. 1-22
This article examines the non-linear relationship between financial leverage and cash holdings in the emerging market context-Vietnam. We use the dynamic model with the system generalized method of moments (SGMM) estimator and the comprehensive data set of stocks listed on the Vietnamese stock...
Persistent link: https://www.econbiz.de/10014436254
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Impact of characteristics of the board of directors on the truthfulness of financial statement information of listed firms in Vietnam
Thi Xuan Hong Nguyen; Pham Huyen Thu; Dao Thi Nhung; … - 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/10014444227
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Influence of workplace flexibility on employee engagement among young generation
Lee, Shi Hao; Chong, Chin Wei; Ojo, Adedapo Oluwaseyi - In: Cogent business & management 11 (2024) 1, pp. 1-20
Workplace flexibility has become increasingly popular and important within the landscape of human resource management … influence of four forms of workplace flexibility on employee engagement. The study used online questionnaire and were answered … least square (PLS) structural equation modelling (SEM) technique. The study found that workspace flexibility and operational …
Persistent link: https://www.econbiz.de/10014534530
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Is firms' profitability affected by working capital management? : a novel market-based evidence in Jordan
Soda, Mohammed Zakaria; Makhlouf, Mohammed Hassan; … - In: Cogent business & management 9 (2022) 1, pp. 1-9
This paper aimed to look into the relationship between working capital management and industrial firms' profitability listed on the Amman Stock Exchange (ASE) from 2014 to 2020. The data incorporated into the yearly statements of 23 listed industrial firms have been collated to investigate the...
Persistent link: https://www.econbiz.de/10014425822
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Corporate governance and cash holdings : family versus non-family controlled firms
Gul, Rauf; Ullah, Sabeeh; Ur Rehman, Ajid; Hussain, Shahzad - In: Cogent business & management 7 (2020) 1, pp. 1-17
We examine the impact of corporate governance on cash holdings and the interplay of family ownership on this relationship through static and dynamic panel estimation models. Composite indicator for the corporate governance based on several proxies related to corporate board structure and...
Persistent link: https://www.econbiz.de/10012654887
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Working capital management, firm performance and macroeconomic factors
Soukhakian, Iman; Khodakarami, Mehdi - In: Cogent business & management 6 (2019), pp. 1-24
This paper investigates the impact of working capital management (WCM) on firm performance among listed Iranian manufacturing firms, focusing on the direct and moderating roles of inflation and GDP variables. This study uses the ordinary least squares with robust standard errors to analyze panel...
Persistent link: https://www.econbiz.de/10012622011
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A cross-country examination on the relationship between cash holding, dividend policies, and the moderating role of ESG ratings
Ananzeh, Husam; Al Shbail, Mohannad Obeid; Alshurafat, … - In: Cogent business & management 11 (2024) 1, pp. 1-24
This investigation delves into the intricate connection between dividend policy and cash holdings, while considering the joint influence of the Environmental, Social, and Governance (ESG) ratings. Our aim was to acquire a profound comprehension of how ESG impacts cash-dividends link. The...
Persistent link: https://www.econbiz.de/10014528795
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Cash holdings, board governance characteristics, and Egyptian firms’ performance
Ali, Mohamed Ali Shabeeb; Aly, Saleh Aly Saleh; … - In: Cogent business & management 11 (2024) 1, pp. 1-19
This paper examines the impact of cash holdings and board governance characteristics on companies' performance by Egyptian listed non-financial companies over the period 2013-2019. The researchers employed pooled ordinary least squares and two-step system GMM estimations to test their research...
Persistent link: https://www.econbiz.de/10014534508
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Effect of IT capability and intangible IT resources on sustainable competitive advantage : exploring moderating and mediating effect of IT flexibility and core competency
Lahcene Makhloufi; Noorulsadiqin Azbiya Yaacob; … - In: Cogent business & management 8 (2021) 1, pp. 1-23
capability, and IT flexibility) on core competency, and (2) to explore the mediating effect of core competency on the … relationship between IT assets and sustainable competitive advantage (SCA), and (3) to determine whether IT flexibility strengthen …. Finally, CC partially mediates the relationship between IT resources and IT capability to SCA, and IT flexibility positively …
Persistent link: https://www.econbiz.de/10012650785
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Earnings quality and financial flexibility : a moderating role of corporate governance
Islam, Md. Rashidul; Haque, Md. Ziaul; Moutushi, … - In: Cogent business & management 9 (2022) 1, pp. 1-27
flexibility. Secondly, how earnings quality affects financial flexibility. And finally, to provide evidence of the role of … corporate governance between earnings quality and financial flexibility composing overall corporate governance index (CG …-year observations. This study used liquidity as the proxy of financial flexibility, and also used a comprehensive index of corporate …
Persistent link: https://www.econbiz.de/10014432253