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Risk, risk conflicts, sub-politics and social and environmental accounting and accountability in Scottish salmon farming

Georgakopoulos, Georgios - In: SPOUDAI - Journal of Economics and Business 68 (2018) 2/3, pp. 3-38

The aim of this paper is to offer a theoretical analysis, inspired by research into social theories of risk, of the … the Risk Society thesis. Demands for social and environmental accounts within this risk arena could be seen to relate to … governing these risks. Insights from the Risk Society thesis offer useful understandings into appreciating Social and …

Persistent link: https://www.econbiz.de/10011994286

Differences between new IFRS and US GAAP lease standards and their effects on publicly listed companies

Winiarska, Karolina - In: Financial Internet Quarterly 16 (2020) 2, pp. 14-23

Leases are quite relevant to a large number of enterprises. Due to the fact that a lease reduces an entity's exposure to risks inherent in asset ownership, it is a widely used method of obtaining access to property, plant and equipment. At the beginning of this article sources of existence of...

Persistent link: https://www.econbiz.de/10013466243

Meta-analyses on Corporate Social Responsibility (CSR): a literature review

Velte, Patrick - In: Management Review Quarterly 72 (2021) 3, pp. 627-675

This paper addresses quantitative meta-analyses on corporate governance-related determinants and firms' (non) financial consequences of Corporate Social Responsibility (CSR). Legitimacy theory as our theoretical framework assumes that, through a social contract, a company must fulfil the...

Persistent link: https://www.econbiz.de/10014501909

Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator

Thesing, Johannes; Velte, Patrick - In: Journal of Business Economics 91 (2021) 7, pp. 965-1004

This structured literature review of 48 archival-based studies investigates the influence of fair value measurements on earnings quality and stresses the moderating impact of corporate governance. We focus on accounting-based earnings quality measures that have several advantages for...

Persistent link: https://www.econbiz.de/10014502015

The effect of fair disclosure regulation on timeliness and informativeness of earnings announcements

Park, Yeonhee; Song, Inman; Yang, Dong-Hoon; Hossain, Mahmud - In: China Journal of Accounting Research 6 (2013) 1, pp. 35-49

This paper examines the effect of Korea's fair disclosure regulation on the timeliness and informativeness of earnings announcements. The present regulation for Korean listed firms requires that if a company's sales revenue, operating income (or loss) and net income (or loss) have changed by...

Persistent link: https://www.econbiz.de/10011936949

Predicting financial statement manipulation in South Africa: A comparison of the Beneish and Dechow models

Marais, Alastair; Vermaak, Claire; Shewell, Patricia - In: Cogent Economics & Finance 11 (2023) 1, pp. 1-33

Recently, South Africa has suffered from several large financial statement frauds. To assist stakeholders in identifying fraud, this study investigated the ability of the Beneish M-score and the Dechow et al. F-score to identify fraud in South Africa. The study also explored similarities in...

Persistent link: https://www.econbiz.de/10015074664

Corporate financial performance and Tobin's q in dividend and growth investing

Mysaka, Hanna; Derun, Ivan - In: Contemporary Economics 15 (2021) 3, pp. 276-288

Investor attracting and keeping requires both successful management of a company's financial performance and an investor's behavior knowledge, as well as monitoring of stock market current trends. This paper contains the study results on the influence of public companies' financial performance...

Persistent link: https://www.econbiz.de/10014544641

A look at the actual cost of capital of US firms

Moore, David J. - In: Cogent Economics & Finance 4 (2016) 1, pp. 1-15

The capital asset pricing model (CAPM) receives both criticism and widespread adoption by practitioners and academics … to address CAPM criticisms and provide new perspective on WACC estimates. The firm-based measure focuses on firm …-based WACC measures, along with the traditional CAPM-based WACC measure, to a broad sector-based cross section from 1972 to 2015 …

Persistent link: https://www.econbiz.de/10011988697

Role of business age, scale & risk in debt financing choices for the Pakistani textile & apparel industry

Bashir, Zahid; Asif, Muhammad; Abbas, Muhammad; Ali, Hasnain - In: Financial Internet Quarterly 16 (2020) 3, pp. 119-136

The motivation for this research enquiry is to identify the role of the business age, size and risk for the choice of … the predictor variables include the business age, firm's scale and risk. In addition, the research includes tax shield …-debt ratio is strongly affected by business age, size and risk along-with tax shield, tangibility, liquidity and profitability …

Persistent link: https://www.econbiz.de/10013466263

Dividend catering, life-cycle, and policy: Evidence from Indonesia

Budiarso, Novi Swandari; Subroto, Bambang; T., Sutrisno; … - In: Cogent Economics & Finance 7 (2019) 1, pp. 1-15

that pseudo R-squared and confidence improve under the dividend policy when controlling for risk and dividend payers. We …

Persistent link: https://www.econbiz.de/10012657506