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Do investors react to corporate governance news? An empirical analysis for the Spanish market
Utrero-González, Natalia; Callado Muñoz, Francisco J. - In: BRQ Business Research Quarterly 19 (2016) 1, pp. 13-25
This work adds to the debate on corporate governance regulations and its effects on performance and firm value. The paper empirically tests whether there is a significant price reaction to corporate governance announcements following the publication of the Aldama Code of Best practice (2003) in...
Persistent link: https://www.econbiz.de/10012118400
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Determinants of Net Transactions in TARGET2 of European Banks Based on Micro-data
Drott, Constantin; Goldbach, Stefan; Jochem, Axel - In: Open Economies Review 36 (2024) 1, pp. 25-61
This paper examines German and foreign bank factors that can explain net flows of cross-border central bank liquidity between Germany and the rest of the euro area. Using data from the German component of Eurosystem’s real-time gross settlement system TARGET2 and BankFocus for the period...
Persistent link: https://www.econbiz.de/10015410164
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Automatic model generation for material flow simulations of Third-Party Logistics
Steinbacher, Lennart M.; Düe, Tim; Veigt, Marius; … - In: Journal of Intelligent Manufacturing (2023), pp. 1-18
both the tendering company and the service provider. The latter must meticulously plan processes and calculate pricing …
Persistent link: https://www.econbiz.de/10015191379
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Automatic model generation for material flow simulations of Third-Party Logistics
Steinbacher, Lennart M.; Düe, Tim; Veigt, Marius; … - In: Journal of Intelligent Manufacturing 35 (2023) 8, pp. 3857-3874
both the tendering company and the service provider. The latter must meticulously plan processes and calculate pricing …
Persistent link: https://www.econbiz.de/10015403244
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Discourse ethics for debt markets
Johnson, Timothy C. - In: Finance and Society 2 (2016) 1, pp. 62-85
This article develops a pragmatic theory of finance in which markets are considered to be centres of communicative action in the face of uncertainty. This contrasts with the conventional approach that portrays markets as centres of strategic action in the face of scarcity. The argument follows...
Persistent link: https://www.econbiz.de/10015190800
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Transforming usury into finance: Financialization and the ethics of debt
Walsh, Kate Padgett - In: Finance and Society 4 (2018) 1, pp. 41-59
This article examines the conceptual transformation of what was once considered usury into finance. To counter traditional arguments that usury was exploitative and unnatural, early modern theorists reconceptualized debt as a form of investment for both borrowers and lenders. Today, this ethical...
Persistent link: https://www.econbiz.de/10015190838
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Accounting Professionals' Perceptions of Ethics Education: Evidence from Turkey
Uyar, Ali; Güngörmüş, Ali Haydar - In: Journal of Accounting and Management Information … 12 (2013) 1, pp. 61-75
and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in … university and professional pre-qualification, and (3) coverage of accounting ethics education. Data was collected from public ….e. practicing accountants) have not taken ethics education previously. Secondly, the results provided evidence that all stages of …
Persistent link: https://www.econbiz.de/10015195843
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The Needs of the Financial Labour Market in Romania and the Answer of the Local Universities to This Social Demand
Diaconu, Paul; Coman, Nicoleta; Gorgan, Catalina; … - In: Journal of Accounting and Management Information … 10 (2011) 1, pp. 55-73
This study is an empirical research that aims to investigate what the labour market for the financial-accounting segment in Romania require in terms of professional and personal skills developed within the accounting education curriculum in the Romanian universities. Also, we investigate if the...
Persistent link: https://www.econbiz.de/10015195854
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The Whistleblowing Policies in Romania's Labour Law
Dimitriu, Raluca - In: Journal of Accounting and Management Information … 13 (2014) 3, pp. 584-598
Whistleblowers are workers or civil servants who identify illegal or immoral acts in the public institution or the company they work in, and choose to report them to the competent bodies of the state. The consequence of their act can be sacrificing one's own career, or even their social life....
Persistent link: https://www.econbiz.de/10015195945
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Values, Ethics, And Attitudes (IES 4) And Earnings Management From The Viewpoint Of the Financial Accountants at Amman Stock Exchange
Al frijat, Yaser Saleh; Albawwat, Ibrahim Emair - In: Journal of Accounting and Management Information … 18 (2019) 3, pp. 379-398
Research Question: Does the effective focus on values, ethics, and attitudes will lead financial accountants to the … ethical learning by a committee of financial and academic experts to the formulation of the basic principles in ethics and … attitudes to be adopted in profit management. Idea: The objective is to discuss the importance of Professional Ethics, focusing …
Persistent link: https://www.econbiz.de/10015196160