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Regulatory actions against corporate irregularities in India : analyzing the stock market impact

Jain, Prateek - In: Cogent economics & finance 10 (2022) 1, pp. 1-11

In this article, I use a unique dataset consisting of listed Indian firms that have been indicted for economic malpractice/default or have been non-compliant with laws/ regulations/ guidelines to estimate the stock price impact of regulatory actions against corporate irregularities. The sample...

Persistent link: https://www.econbiz.de/10014500262

Risk and returns of Indian listed firms after demonetisation

Sureshkumar, Varsha; Balasubramanian, P. - In: Cogent economics & finance 9 (2021) 1, pp. 1-30

This paper aims to understand the impact of demonetisation on the returns of listed firms in the NSE, as well as changes to their corresponding industry level systematic risk. Firstly, this paper examined a larger sample of Indian listed firms and a broader group of industries in its analysis...

Persistent link: https://www.econbiz.de/10013183932

Dividend policy and performance of listed firms on Ghana stock exchange

Bossman, Ahmed; Agyei, Samuel Kwaku; Asiamah, Oliver; … - In: Cogent economics & finance 10 (2022) 1, pp. 1-28

We examined the dividend policy and financial performance nexus among listed firms in Ghana, having controlled for firm age, size, capital structure, governance, and financial sector clean-up. We employed the system dynamic general method of moments (GMM) estimation technique with data from 2015...

Persistent link: https://www.econbiz.de/10014500221

The determinants of capital structure : evidence from public listed companies in Malaysia, Singapore and Thailand

Jacinta Chan Phooi M'ng; Mahfuzur Rahman; Sannacy, Selvam - In: Cogent economics & finance 5 (2017) 1, pp. 1-34

We investigate the determinants of capital structure of public listed companies on Bursa Malaysia, Singapore Stock … across all three countries. We find profitability has a significant negative influence on capital structure for Malaysia and … Malaysia and Singapore while insignificant for Thailand. The depreciation to total assets indicates a negative influence on …

Persistent link: https://www.econbiz.de/10011887563

Does environmental issue matter? : effect of air pollution on the stock market performance

Lee, Kelvin Yong Ming; Ling, Pick Soon; Tan, Chiang-Ching - In: Cogent economics & finance 10 (2022) 1, pp. 1-27

Air pollution is one of the most serious environmental issues. In Malaysia, the emission of air pollutants has …

Persistent link: https://www.econbiz.de/10013373594

Board governance on dividend initiation by initial public offerings : evidence from the Malaysian Stock Market

Dwaikat, Nizar; Queiri, Abdelbaset; Qubbaj, Ihab Sameer - In: Cogent economics & finance 8 (2020) 1, pp. 1-22

the first time) companies in Malaysia received little attention from the academic scholarly works. An important area of …

Persistent link: https://www.econbiz.de/10012219701

The effect of enterprise risk management on prevention and detection fraud in Indonesia’s local government

Tarjo, Tarjo; Vidyantha, Henryan Vishnu; Anggono, Alexander - In: Cogent economics & finance 10 (2022) 1, pp. 1-19

It may sound familiar to use Enterprise Risk Management (ERM) to prevent and identify fraud. However, the use of this well-known strategy in municipal administration is still uncommon. Fraud is a major concern in local government fiscal management. We acquired 151 data points from the...

Persistent link: https://www.econbiz.de/10013415414

The influence of internal audit, risk management, whistleblowing system and big data analytics on the financial crime behavior prevention

Putra, Iwan; Sulistiyo, Urip; Arum, Enggar Diah Puspa; … - In: Cogent economics & finance 10 (2022) 1, pp. 1-27

This study provides a critical review of the literature that examines and analyses how Fraud Prevention mediates the Effect of Internal Audit, Risk Management, Whistle Blowing System and Big Data Analytics on the Prevention of Financial Crime Behaviour. The problem discussed in this study is the...

Persistent link: https://www.econbiz.de/10014500409

Application of forensic accounting techniques in the South African banking industry for the purpose of fraud risk mitigation

Akinbowale, Oluwatoyin Esther; Klingelhöfer, Heinz Eckart - In: Cogent economics & finance 11 (2023) 1, pp. 1-21

The purpose of this study is to investigate the application of forensic accounting techniques in relation to fraud risk mitigation. This study employed an explanatory research design and a qualitative approach accompanied with a purposive sampling method. A primary data source was devised with a...

Persistent link: https://www.econbiz.de/10014500474

Earnings management to avoid earnings decreases and losses : evidence from Vietnamese listed companies

Ky Han Tran; Nguyen Hung Duong - In: Cogent economics & finance 8 (2020) 1, pp. 1-23

By combining Empirical Distribution Approach (EDA) and Discretionary Accruals Approach (DAA) with data including 2,949 observations of 295 Vietnamese listed companies from 2006 to 2016, we provide evidence that the firms have conducted earnings management behavior to avoid losses but have not...

Persistent link: https://www.econbiz.de/10013179697

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