Cash Holding, Firm Value and Performance under Financial Constraint: A Case Study of the Iranian Capital Market [PDF]
مدیریت نوآوری و راهبردهای عملیاتی, 2022 Purpose: The present study was conducted to gather evidence to investigate the relationship between cash holdings, firm value, and financial performance of companies' constraints in financing the Iranian capital market.Methodology: This study was ...
Azadeh Shemshad, Mohsen Imeni
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Leveraging Technology in Accounting for Entrepreneurial Insight into Government Budgeting Efficiency
Aptisi Transactions on Technopreneurship, 2023 This research aims to assess the impact of the clarity of budget objectives and reporting systems on government performance accountability, with accounting control serving as a moderating factor.
Widhy Setyowati +3 more
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Financial distress and audit fees: new evidence of the role of firm size [PDF]
مدیریت نوآوری و راهبردهای عملیاتی, 2023 Purpose: Financial distress can increase investment risk for investors. Therefore, it will be necessary to review the financial statements by an independent person.
Azadeh Shemshad
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The application of Inca khipuas an accountability and managerial control tool [PDF]
Revista Brasileira de Gestão De Negócios, 2017 Purpose – This study aims to present the mechanisms of control and accountability used in the Inca society. Design/methodology/approach – For this purpose, a bibliographical and documental analysis regarding the use of khipus in this civilization was ...
Paulo Schmidt, José Luiz dos Santos
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The use of digital technologies in the preparation of accountants in agricultural universities [PDF]
E3S Web of Conferences, 2023 All interested parties, including universities, employers’ organizations, their officials associated with the management of the organization, accounting or financial departments and recruiting young specialists in the field of accounting, as well as ...
Plaskova Natalia +2 more
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Bank capitalization and bank performance: a comparative analysis using accounting- and market-based measures [PDF]
Banks and Bank Systems, 2017 This paper examines performance outcomes of capitalization in the European bank market. Using a European sample with 2,504 firm-year observations for the years 1992–2012, the authors analyze the effect of capitalization as used by the financial ...
André Köster, Jochen Zimmermann
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Nuclear security risks in Ukraine
Ядерна фізика та енергетика, 2021 An approach to conducting a qualitative risk assessment in the field of nuclear security was developed. Nuclear security events that might, with a certain probability, take place in Ukraine were identified.
V. І. Gavrilyuk +8 more
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Schmalenbach Journal of Business Research, 2023 Social sustainability and, in particular, its measurement and reporting are gaining importance in society, politics and business but are facing major challenges. This is because there are no standardized and uniform approaches or frameworks. The existing
Fanny Richter +3 more
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Government social media and corporate tax avoidance
China Journal of Accounting Research, 2023 With the advent of the new media era, government social media have become an important paradigm for social governance. We perform a large-sample regression and reveal that the higher the quality of taxation bureaus’ operation of government social media ...
Qi Jiang, Yanli Chen, Tianjun Sun
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Effect of accounting control on the financial performance of multinational companies in Nigeria [PDF]
New Applied Studies in Management, Economics & AccountingThe study investigated the effect of accounting control on performance of multinational firms in Nigeria. This study employed descriptive design method.
Betty Ali-momoh +2 more
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