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The Influence of information transparency and disclosure on the value of listed companies : evidence from Vietnam

Loc Dong Truong; Le, Thai Xuan; Friday, H. Swint - In: Journal of risk and financial management : JRFM 15 (2022) 8, pp. 1-14

This analysis examines the influence of information transparency and disclosure on the value of companies listed on the Vietnamese stock market. Data employed in this study were primarily gathered from the audited financial statements, management reports and other related documents of 430...

Persistent link: https://www.econbiz.de/10013380408

Impact of efficiency on voluntary disclosure of non-banking financial company : microfinance institutions in India

Sharma, Arpita; Rastogi, Shailesh - In: Journal of risk and financial management : JRFM 14 (2021) 7, pp. 1-21

This paper investigates how the financial and social efficiency of firms influence the extent of the voluntary …-2019. The financial and social efficiency, which is analogous to the technical efficiency of production theory and analyses both …, and a positive association of financial efficiency was estimated. The social efficiency was found to have no relationship …

Persistent link: https://www.econbiz.de/10012622430

Corporate risk disclosure and corporate governance

Lajili, Kaouthar - In: Journal of risk and financial management : JRFM 2 (2009) 1, pp. 94-117

To date, research which integrates corporate governance and risk management has been limited. Yet, risk exposure and management are increasingly becoming the core function of modern business enterprises in various sectors and industries domestically and globally. Risk identification and...

Persistent link: https://www.econbiz.de/10011556123

Groups, pricing, and cost of debt : evidence from Turkey

Küllü, A. Melih; Raymar, Steven B. - In: Journal of risk and financial management : JRFM 11 (2018) 1, pp. 1-31

The paper examines the impact of business group affiliation on cost of loans in an emerging market setting. It focuses on operational strategy, organizational structure and internationalization policies of business group firms and their impact on borrowing cost of affiliated firms. Bank loans...

Persistent link: https://www.econbiz.de/10011855158

CSR and firm risk : is shareholder activism a double-edged sword?

Bozos, Konstantinos; King, Timothy; Koutmos, Dimitrios - In: Journal of risk and financial management : JRFM 15 (2022) 11, pp. 1-22

Few can argue with the notion that corporations should at least consider corporate social responsibility (CSR) to better understand the impact of their operations on society. However, recent empirical tests suggest CSR has an ambiguous impact on firm performance. To shed new light on this...

Persistent link: https://www.econbiz.de/10013474479

Institutional ownership and firm performance : evidence from an emerging economy

Abedin, Syeda Humayra; Haque, Humaira; Shahjahan, Tanjina; … - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-17

Using the Ordinary Least Square (OLS) estimation technique based on a sample of 180 listed firms from 2008 to 2018, this study investigates the impact of institutional ownership on firm performance in the Bangladeshi setting. Consistent with the "active monitoring" view, the results indicate...

Persistent link: https://www.econbiz.de/10014284398

The effect of industry restructuring on peer firms

Holcomb, Alex; Mason, Paul - In: Journal of risk and financial management : JRFM 14 (2021) 5, pp. 1-25

We study the bond price reaction of a merged firms peers, in order to better understand how the market responds to a restructuring. We argue that a merger announcement may signal the possibility of a merger wave to the industry, and in doing so, increase the conditional probability that peer...

Persistent link: https://www.econbiz.de/10012534527

Governance vis-à-vis investment efficiency : substitutes or complementary in their effects on disclosure practice

Elberry, Noha; Hussainey, Khaled - In: Journal of risk and financial management : JRFM 14 (2021) 1/33, pp. 1-16

Prior studies provide evidence that both corporate governance and corporate investment efficiency affect corporate … governance quality and corporate investment efficiency act as substitutes or complements in their impact on narrative disclosure … investment efficiency on two different proxies of disclosure practice (performance commentaries disclosure and the tone of …

Persistent link: https://www.econbiz.de/10012417675

Corporate governance characteristics of private SMEs' annual report submission violations

Lukason, Oliver; Camacho-Miñano, María-del-Mar - In: Journal of risk and financial management : JRFM 13 (2020) 10/230, pp. 1-19

Managers are, by law, responsible for the timely disclosure of financial information through annual reports, but despite that, it is usual that they are engaged in the unethical behaviour of not meeting the submission deadlines set in law. This paper sheds light on the afore-given issue by...

Persistent link: https://www.econbiz.de/10012388003

Corporate governance and CSR disclosure : international evidence for the period 2006-2016

Miniaoui, Zeynab; Chibani, Faten; Hussainey, Khaled - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-22

In this paper, the authors examine the impact of corporate governance mechanisms on corporate social responsibility (CSR) disclosure in European and Anglo-Saxon contexts. The study is based on 324 Anglo-Saxon listed corporations and 310 European listed corporations for 11 years from 2006 to 2016...

Persistent link: https://www.econbiz.de/10013399725

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