Showing 171 - 180 of 245
Purpose: This study aims to assess the influence of material internal control weaknesses (ICWs) on investment in intangible assets, capital structure and commercial risk of organizations. Also, it analyses the impact of investment in intangible assets on the presence of material ICWs. This...
Persistent link: https://www.econbiz.de/10012541649
Purpose: The main objective of the paper is to examine the relationship between managerial attributes (e.g. managerial entrenchment, managerial myopia and managerial overconfidence) and firm risk-taking on the Tehran Stock Exchange (TSE). Design/methodology/approach: The study’s sample...
Persistent link: https://www.econbiz.de/10012542054
Purpose: This research examines the influence of business strategy and intellectual capital on firm performance and bankruptcy risk of Oman's non-financial sector companies. Design/methodology/approach: The data comprises 380 firm-year observations collected from 2015 to 2019 for the...
Persistent link: https://www.econbiz.de/10012637639
Purpose: This study examines the impact of intellectual capital efficiency and corporate governance mechanisms on the annual report readability of Oman's financial sector companies. Design/methodology/approach: The study uses a...
Persistent link: https://www.econbiz.de/10012639075
Purpose: This paper aims to assess auditor narcissism’s effect on audit market competition (auditor concentration, clients’ concentration and competitive pressure). Design/methodology/approach: This paper’s method is descriptive-correlational based on published information from listed...
Persistent link: https://www.econbiz.de/10012641613
Purpose: The purpose of this paper is to investigate the consequences of the auditor’s choice in group companies and the expectation gap of listed firms on the Tehran Stock Exchange (TSE). Design/methodology/approach: In this study, 128 companies (768 observations) listed on the TSE during...
Persistent link: https://www.econbiz.de/10012641629
Investors, creditors and managers always look for an on-time and reliable performance measuring index, with the goal of evaluating value creation. The aim of this study is to arrive at economic and accounting measures which would indicate the value created by the firms in Iran. After reviewing...
Persistent link: https://www.econbiz.de/10013131731
The expansion of the scope of private ownership through privatization of state-owned enterprises and decentralization has brought into focus the capital owners' interests in strengthening the culture of accountability and in promoting information transparency of companies and other economic...
Persistent link: https://www.econbiz.de/10013097042
Internal control plays a very effective role in organizations. The present study aims to investigate the effectiveness of internal control in the Iranian banking sector during 2011 with special reference to Bank Mellat. A questionnaire was designed and developed for data collection. The results...
Persistent link: https://www.econbiz.de/10013082938
Financial performance is the main objective of profit seeking companies. The implementation of the just-in-time philosophy will have a profound impact on financial performance. The objective of this article is to help establish the extent to which just-in-time may affect to Iranian companies'...
Persistent link: https://www.econbiz.de/10013088640