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ESG performance and corporate financial risk of the alternative capital market in Thailand
Muttanachai Suttipun - In: Cogent business & management 10 (2023) 1, pp. 1-13
listed companies in the alternative capital market of Thailand, and (2) to test for the relationship between ESG performance … capital market in Thailand, namely, the Market for Alternative Investment (MAI). Content analysis by scoring is used to …
Persistent link: https://www.econbiz.de/10014460737
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R&D spending, competitive advantage, and firm performance in Thailand
Krittiga Insee; Muttanachai Suttipun - In: Cogent business & management 10 (2023) 2, pp. 1-17
effect of competitive advantage on the relationship between R&D spending and firm performance of private firms in Thailand …. By collecting data from the sample with a questionnaire from 151 private companies in Thailand. This study's main … mediated by competitive advantage of private firms in Thailand. For contribution and implication, the evidence of this study …
Persistent link: https://www.econbiz.de/10014503345
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Oil spillage cost, gas flaring cost and life expectancy rate of the Niger Delta people of Nigeria
Effiong, Sunday A.; Oti, Peter A. - In: Advances in management & applied economics 2 (2012) 2, pp. 211-228
The study examined the degree of influence of oil spillage and gas flaring costs on life expectancy rate of the Niger Delta people of Nigeria. It was intended to survey the life threatening impacts of lost revenue occasioned by oil spillage and gas flaring activities of the Oil and Gas companies...
Persistent link: https://www.econbiz.de/10009568766
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Analytical evaluation of cost elements and their influence on productivity of manufacturing firms
Effiong, Sunday Asuquo; Oti, Peter A. - In: Journal of finance and investment analysis 1 (2012) 3, pp. 171-180
This study aimed at establishing the degree of influence of cost elements on the productivity of manufacturing companies. The study made used of a survey research design method and data were obtained through questionnaire and analyzed with the Ordinary Least Square (OLS) method. The study...
Persistent link: https://www.econbiz.de/10009671887
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A Case Study of Voluntary Disclosure by Chinese Enterprises
Yuen, Chun Yip - 2011
This study examines the impact of ownership features, corporate governance mechanisms, and firm-specific characteristics on the voluntary disclosure provided by publicly-listed companies on the Shanghai Stock Exchange in China. The ownership structure features and corporate governance mechanisms...
Persistent link: https://www.econbiz.de/10013122155
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Should Last in First Out Inventory Valuation Methods Be Eliminated?
Harris, Peter - 2011
The Last in First out Method (LIFO) is presently under severe scrutiny from the financial community which may soon culminate in its repeal as an acceptable accounting method. There are pressures from the SEC in conjunction with the International Financial Accounting Standards Board to...
Persistent link: https://www.econbiz.de/10013123170
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Errors in Audited Financial Statements and Restatement – Evidence from Brazil
Imoniana, Joshua Onome - 2012
The main objective of this study was to analyze the pattern of accounting events that signals error in audited financial statements and resulted in restatement in Brazil during the periods of 2000-2009. The study which is characterized as interpretative, borrows a leaf from the contexts studied...
Persistent link: https://www.econbiz.de/10013101036
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Exploring the Use of Control Rhetoric in CEO Letters : Perceptions of Financial Statement Users
Lin, Hui - 2012
This research explores the use of control rhetoric in CEO letters between the pre and post Sarbanes Oxley periods and examines financial statement users' perception of internal controls and company performance from the CEO letter. We compare the amount of control rhetoric included in CEO letters...
Persistent link: https://www.econbiz.de/10013108206
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Kapitalkosten vor Steuern - Das CAPM des IAS 36 (Pre-Tax Discount Rates - The CAPM Implied by IAS 36)
Salewski, Marcus - 2013
Für die Zwecke der Nutzungswertbestimmung nach IAS 36 Impairment of Assets sind die Cashfl ows, die aus der künftigen Nutzung des betrachteten Vermögenswerts und dessen Abgang erwartet werden, mit einem Vorsteuer-Diskontsatz abzuzinsen, der unabhängig von der Kapitalstruktur des...
Persistent link: https://www.econbiz.de/10013089337
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The Puzzle of Corporate Governance Definition(s) : A Content Analysis
Nerantzidis, Michail - 2014
This study contributes to the understanding of Corporate Governance term by using content analysis on twenty two definitions, dated from 1992 to 2010. We developed a six-dimensional framework and we calculated the frequency count using Internet search engine. Our results reveal that the more...
Persistent link: https://www.econbiz.de/10013066080