Narrow search
Showing 1 - 10 of 38,990
Cover Image
ESG performance and corporate financial risk of the alternative capital market in Thailand
Muttanachai Suttipun - In: Cogent business & management 10 (2023) 1, pp. 1-13
listed companies in the alternative capital market of Thailand, and (2) to test for the relationship between ESG performance … capital market in Thailand, namely, the Market for Alternative Investment (MAI). Content analysis by scoring is used to …
Persistent link: https://www.econbiz.de/10014460737
Cover Image
R&D spending, competitive advantage, and firm performance in Thailand
Insee, Krittiga; Suttipun, Muttanachai - In: Cogent Business & Management 10 (2023) 2, pp. 1-17
effect of competitive advantage on the relationship between R&D spending and firm performance of private firms in Thailand …. By collecting data from the sample with a questionnaire from 151 private companies in Thailand. This study's main … mediated by competitive advantage of private firms in Thailand. For contribution and implication, the evidence of this study …
Persistent link: https://www.econbiz.de/10014527847
Cover Image
R&D spending, competitive advantage, and firm performance in Thailand
Krittiga Insee; Muttanachai Suttipun - In: Cogent business & management 10 (2023) 2, pp. 1-17
effect of competitive advantage on the relationship between R&D spending and firm performance of private firms in Thailand …. By collecting data from the sample with a questionnaire from 151 private companies in Thailand. This study's main … mediated by competitive advantage of private firms in Thailand. For contribution and implication, the evidence of this study …
Persistent link: https://www.econbiz.de/10014503345
Cover Image
The effect of R&D expenses on earnings and market value
Pazarzi, Georgia; Sorros, John - In: SPOUDAI - Journal of Economics and Business 68 (2018) 2/3, pp. 39-47
The aim of this paper is to examine the effect that Research and Development (R&D) expenditures have on a company's market value and earnings. Prior literature shows that R&D expenses have a positive impact on a firm's market performance, as well as a positive impact on a firm's earnings. The...
Persistent link: https://www.econbiz.de/10011994287
Cover Image
Systemes Comptables Dans Le Contexte De La Mondialisation
Hutanu, Loredana Oana - In: CES Working Papers 5 (2013) 3, pp. 388-397
La comptabilité joue un rôle important dans les politiques économiques nationales et internationales et analysées dans le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, a une source continue de controverse. L'évolution de...
Persistent link: https://www.econbiz.de/10012017086
Cover Image
Review on tax research in accounting: Is the information given by U.S. GAAP income taxes also provided by IFRS?
Frey, Lisa; Engelhard, Lisa - 2017
In this paper, we present a review of tax research in accounting. We outline U.S. GAAP accounting rules for the following four income tax notes and survey the area of research literature dealing with the information content provided by U.S. GAAP: (1) unrecognized tax benefits, (2) valuation...
Persistent link: https://www.econbiz.de/10011854266
Cover Image
Sustainability reporting, gender diversity, firm value and corporate performance in ASEAN region
Khunkaew, Rojana; Wichianrak, Jittima; Suttipun, Muttanachai - In: Cogent Business & Management 10 (2023) 1, pp. 1-24
listed companies in ASEAN region. The listed companies in ASEAN region consisting of Thailand, Malaysia, Indonesia, and the …
Persistent link: https://www.econbiz.de/10014527899
Cover Image
Intangible assets, risk management committee, and audit fee
Prabhawa, Aditya Aji; Nasih, Mohammad - In: Cogent Economics & Finance 9 (2021) 1, pp. 1-14
This study analyzes whether the company's intangible assets will affect the audit fee paid to the auditor and risk management committee as a moderating variable. The sample of this study consisted of 656 observations from companies listed on the Indonesia Stock Exchange (BEI) for 2010-2018 from...
Persistent link: https://www.econbiz.de/10014001483
Cover Image
Political connections, overinvestment and governance mechanism in Indonesia
Nasih, Mohammad; Al-Cholili, Admiralty SaAvira; … - In: Cogent Economics & Finance 8 (2020) 1, pp. 1-22
The purpose of this study is to investigate the association between political connections and overinvestment in Indonesia as a democratic, multi-party and developing country. This study uses sample of 1,044 and 543 firm-year observations from listed firms on the Indonesian Stock Exchange from...
Persistent link: https://www.econbiz.de/10014001579
Cover Image
Oil spillage cost, gas flaring cost and life expectancy rate of the Niger Delta people of Nigeria
Effiong, Sunday A.; Oti, Peter A. - In: Advances in management & applied economics 2 (2012) 2, pp. 211-228
The study examined the degree of influence of oil spillage and gas flaring costs on life expectancy rate of the Niger Delta people of Nigeria. It was intended to survey the life threatening impacts of lost revenue occasioned by oil spillage and gas flaring activities of the Oil and Gas companies...
Persistent link: https://www.econbiz.de/10009568766