Narrow search
Showing 1 - 10 of 438
Cover Image
Corporate governance mechanisms and firm performance in Saudi Arabia before and during the COVID-19 outbreak
Boshnak, Helmi A.; Alsharif, Mohammad; Alharthi, Majed - In: Cogent business & management 10 (2023) 1, pp. 1-23
before and during the coronavirus disease (COVID-19) pandemic. The study applied univariate, bivariate, and multivariate …
Persistent link: https://www.econbiz.de/10014476798
Cover Image
Covid 19 pandemic and Abnormal Stock Returns of listed companies in Vietnam
Dang Ngoc Hung; Vu Thi Thuy Van; Chi Le Van - In: Cogent business & management 8 (2021) 1, pp. 1-18
Covid-19 pandemic is affecting the health of the public, and it is also impacting business and economy. The main objective of this paper is to investigate the impact of Covid-19 pandemic on listed firms’ performance and the abnormal stock returns in Vietnam. To study the impact of Covid-19 on...
Persistent link: https://www.econbiz.de/10012643110
Cover Image
An analysis on the relationship between ESG information disclosure and enterprise value : a case of listed companies in the energy industry in China
Siwei, Dong; Wongvanichtawee Chalermkiat - In: Cogent business & management 10 (2023) 3, pp. 1-21
content analysis supported sustainability development theory, stakeholder theory, and the double carbon target in China. The … energy industry during 2018-2021 in China. The results show that ESG is significantly positively associated with firms' value … cost in China. This study contributes to the literature on ESG, debt cost, and firms' value by offering evidence for the …
Persistent link: https://www.econbiz.de/10014505820
Cover Image
Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies
Eneh, Sylvia; Emengini, Emeka; Nnam, Imaobong; Nwekwo, Ngozi - In: Cogent business & management 8 (2021) 1, pp. 1-21
Generally, companies have been faced with problem that ranges from non-disclosure to partial disclosure of intangible assets (IAs). This however, distorts the oversight function of the directors of companies from producing full and accurate financial information in the annual reports for various...
Persistent link: https://www.econbiz.de/10012628888
Cover Image
Ownership structure's effect on financial performance : an empirical analysis of Jordanian listed firms
Alkurdi, Amneh; hamad, Amneh; Thneibat, Hussam; … - In: Cogent business & management 8 (2021) 1, pp. 1-21
This study aims to examine the impact of the ownership structure on firm performance in the Jordan. This study employed the multiple-regression model and fixed regression effect to analyse the data. The sample included all Jordanian first market firms listed on the Amman Stock Exchange (ASE)...
Persistent link: https://www.econbiz.de/10012642994
Cover Image
Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies
Mahjoub, Lassaad Ben - In: Cogent business & management 6 (2019), pp. 1-23
The paper examines the corporate social responsibility (CSR) reporting conducted by Saudi listed firms based on the guidelines of ISO 26000. To measure the extent of ISO disclosure, we use a content analysis. A CSR reporting index is established throughout the global reporting initiative (GRI)...
Persistent link: https://www.econbiz.de/10012113914
Cover Image
Financing decision, ownership type and financial performance of listed non-financial companies in Ghana
Aboagye-Otchere, Francis; Boateng, Prince Yeboah - In: Cogent business & management 10 (2023) 1, pp. 1-20
The study aims to investigate the nexus between financing decision, ownership type and financial performance of listed non-financial companies in Ghana. Data were selected from 22 listed non-financial companies on the Ghana Stock Exchange from the years 2010 to 2021. A non-parametric estimation...
Persistent link: https://www.econbiz.de/10014467144
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
Dynamic relationship between ownership structure and financial performance : a Saudi experience
Bazhair, Ayman Hassan; Alshareef, Mohammed Naif - In: Cogent business & management 9 (2022) 1, pp. 1-15
This research examines the dynamic association between ownership structure and financial performance of Saudi non-financial listed firms covering 2010 to 2019. The paper employed the GMM framework and analysed the balanced panel data of 100 companies operating in the Saudi non-financial sector....
Persistent link: https://www.econbiz.de/10014432229
Cover Image
Disclosure of operational performance in DSE listed companies : do firm and industry characteristics matter? : a balanced score card approach
Ngole, Shaban; Mabonesho, Ernest - In: Cogent business & management 10 (2023) 2, pp. 1-19
The purpose of this study is twofold: first, to examine the disclosure level of operational performance and second; to examine whether firm and industry characteristics matter in the disclosure of corporate information. The study uses data from twenty-one companies listed at the Dar Es Salaam...
Persistent link: https://www.econbiz.de/10014503313