Showing 21,121 - 21,130 of 21,162
Prior work finds that managers beneficially time their purchases, but not sales, prior to forecasts. Focusing on if (as opposed to when) a forecast is given, we link insider selling to silence in advance of earnings disappointments. This raises the question of whether the absence of...
Persistent link: https://www.econbiz.de/10011208568
This paper examines the impact of cash holdings and board governance characteristics on companies' performance by Egyptian listed non-financial companies over the period 2013-2019. The researchers employed pooled ordinary least squares and two-step system GMM estimations to test their research...
Persistent link: https://www.econbiz.de/10014534508
This study examines the moderating influence of audit quality on the relationship between dividend payout and corporate financial performance in emerging markets. Further, it investigates if the COVID-19 pandemic influences the relationship between dividend payout and corporate financial...
Persistent link: https://www.econbiz.de/10014534534
This study examines whether idiosyncratic risk significantly affects earnings quality in non-financial companies listed on the Indonesia Stock Exchange. Research on developing countries, especially Indonesia, which links idiosyncratic risk and earnings quality, has not been widely conducted....
Persistent link: https://www.econbiz.de/10014440932
Prior research document a positive association between analyst coverage and R&D. However, they do not investigate what particular attribute of R&D leads to this positive association. In this study we aim to fill the gap in the extant literature and explore the cross-sectional determinants of the...
Persistent link: https://www.econbiz.de/10014636711
The purpose of this study was to provide a comprehensive review of previous studies on management control systems (MCS). The study tries to evaluate the key aspects that research on MCS mentioned from 1970 to 2023. Using qualitative methods and VOSviewer software, the study collected and...
Persistent link: https://www.econbiz.de/10014535299
La discusión por la relación entre contabilidad y medio ambiente ha sido poco abordada en nuestropaís. El presente artículo pretende profundizar en esta discusión que implica tener en cuenta elcarácter social, institucional y disciplinar de la contabilidad. Por esta razón, es necesario...
Persistent link: https://www.econbiz.de/10010763503
El artículo busca identifi car de los componentes, orientaciones e interpretaciones del discurso ofi cialsobre curriculum en Contaduría Pública en Colombia. Se toma como eje de argumentación, queel discurso legítimo proviene de organizaciones lejanas a la acción educativa, asignando roles...
Persistent link: https://www.econbiz.de/10010763504
Una revisión al contexto de aparición de los programas de contaduría pública en Colombia a través de diferentes elementos que jugaron un papel importante se hace en este documento. Se plantea como tesis central, que los procesos de institucionalización de la enseñanza de la contabilidad...
Persistent link: https://www.econbiz.de/10010763508
El documento hace una aproximación a las formas como se viene concibiendo el área de fundamentacióncontable. Para ello se parte de relacionar los contenidos y las temáticas de las asignaturasdel área con las características y los factores que intervienen en la selección de textos....
Persistent link: https://www.econbiz.de/10010763511