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The study attempted to explore the role of discretionary accrual to conceal the actual earnings as a part of misapplication of flexible area in financial estimate in Indian BSE listed companies. As accruals have always provided a common opportunity to deceive financial statements users where the...
Persistent link: https://www.econbiz.de/10013004736
improve profit and this may be at the detriment of the environment. This study evaluated the impact of corporate compliance …
Persistent link: https://www.econbiz.de/10013011424
makers rely more profit than any other criteria, has been proved, however, it should be noted that as the main source of …
Persistent link: https://www.econbiz.de/10013057227
This paper examines the relationship between earnings and its components with stock returns emphasizing on the earnings quality of listed firms in Tehran Stock Exchange (TSE). In order to do this, a sample of 230 listed firms in Tehran Stock Exchange was selected over a seven-year period (2003...
Persistent link: https://www.econbiz.de/10013018368
This research aims to test empirically the relationship between the Financial Performances (Profitability) and the level of Corporate Governance Disclosure (CGD) by the listed non-financial companies in Bangladesh. Data are taken from annual reports of the listed companies in the 2007. This...
Persistent link: https://www.econbiz.de/10013027457
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-term development of the company through a number of adjustments in net profit. EVA emphasizes the economic benefits, while the net … profit emphasizes it in an accounting sense. When the accounting profit shows that the development of the company is sound, a … statistics and sensitivity analysis to find out the causes of discrepancies between EVA and net profit, showing that the cost of …
Persistent link: https://www.econbiz.de/10013045678
Prior studies have shown that ownership structure of firms affects their performance, decision making and earnings. Studies have found that institutional owners are well informed, organized and proactive as compared to other owners. In this study we empirically examined the impact of...
Persistent link: https://www.econbiz.de/10012932428
Previous studies have established that firms' effectiveness can differ based on the differences among directors within a board, and between boards. However, studies have yet to establish the effectiveness of the diverse attributes of the board on firms' quality of earnings in an emerging market...
Persistent link: https://www.econbiz.de/10012934420
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