Showing 1 - 10 of 213,677
The authors review recent literature on the role of corporate financial reporting and transparency in reducing governance-related agency conflicts between managers, directors, shareholders, and other stakeholders—most notably financial regulators—and suggest some avenues for future research....
Persistent link: https://www.econbiz.de/10012968376
banks from the Romanian bank sector, the capital demands and the risk management in what concerns these relationships … top of the range board of directors structure and the risk management for the banks from the Romanian bank sector? To …
Persistent link: https://www.econbiz.de/10012271748
that leverage, bad news, and bank social responsibility have a negative relationship with the level of risk disclosure …, institutional ownership, bank social responsibility, and bad news are the main factors affecting the level of risk disclosure in …
Persistent link: https://www.econbiz.de/10014361921
its factors for Indian bank groups. Recognizing the heterogeneity in the bank sizes, we perform DEA to estimate PE for …, Herfindahl-Hirschman Index(HHI), and ownership structure are significant determinants of bank efficiency. The study contributes … scores across bank groups and using a more appropriate measure in Indian contest. The new findings have vital implications …
Persistent link: https://www.econbiz.de/10012219526
The study examined the impact of integrated reporting on the performance of corporate organizations in Nigeria between 2009 and 2018. The major motivation for the study was the clarion call and the outcry by the public as regards environmental degradation due to firm activities. Unfortunately,...
Persistent link: https://www.econbiz.de/10012625305
Persistent link: https://www.econbiz.de/10009747933
Persistent link: https://www.econbiz.de/10009782277
There is a significant body of literature on management accounting systems and their roles in organizations, based on a … characterizing their economical and accounting environment. The issue of accounting change is a fruitful field of research for … management accounting (Atkinson et al., 1997), yet little is known regarding the practice of management accounting (change) in …
Persistent link: https://www.econbiz.de/10013129150
situation characterising the performance of the Romania-based accounting academic. Several data sources and the impact of … metaphors describing the current state of the art of research and publication by Romania-based authors in accounting. A … continual circle of short-termism in scholarly accounting activities in Romania …
Persistent link: https://www.econbiz.de/10013115177
productivity for the entire surviving population of initially state-owned industrial corporations in Romania. The data permit us to …
Persistent link: https://www.econbiz.de/10011402871