Results 21 to 30 of about 2,402,205 (310)

Executive equity incentives, employee stock ownership plans, and enterprise performance: Empirical evidence based on environmental uncertainty

open access: yesFrontiers in Environmental Science, 2022
Taking China’s A-share listed companies from 2014 to 2021 as the research sample, this article verifies the differential impact of executive equity incentive and employee stock ownership plan on enterprise performance and examines the economic ...
Zhihao Tian, Zhihao Tian
doaj   +1 more source

Taxation and agency conflicts between firm owners and managers: a review

open access: yesBusiness Research, 2017
When analyzing the influence of taxation on agency conflicts between firm owners and managers, one can draw on theoretical principal–agent literature from various research fields.
Thomas Bauer   +2 more
doaj   +1 more source

Evaluating the performance of external auditor during COVID-19: The case of dysfunctional audit behaviour in Indonesia

open access: yesCogent Business & Management, 2023
We investigate the factors impacting dysfunctional audit behaviour (DAB) in audit companies in Indonesia during COVID-19. We additionally examine at how organisational commitment (OC), employee performance (EP), and turnover intention (TI) play a role as
Lili Sugeng Wiyantoro   +2 more
doaj   +1 more source

Violations of dominance in decision-making

open access: yesBusiness Research, 2019
A key premise underlying most of the economic literature is that rational decision-makers will choose dominant strategies over dominated alternatives. However, prior literature in various disciplines including business, psychology, and economics document
Thomas Kourouxous, Thomas Bauer
doaj   +1 more source

Does a national industrial policy promote financial market stability? A study based on stock price crash risk

open access: yesChina Journal of Accounting Research, 2022
Whether the implementation of a national industrial policy can maintain stability in the financial market is a question of theoretical and practical significance.
Weimin Xie   +3 more
doaj   +1 more source

Postrzeganie wpływu akredytacji na jakość kształcenia w obszarze rachunkowości z perspektywy studentów [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2018
Ostatnie lata to okres wzmożonych procesów akredytacji kierunków związanych z rachunkowością w uczel- niach wyższych w Polsce przez instytucje certyfikujące zawód księgowego.
EWELINA ZARZYCKA   +2 more
doaj   +1 more source

Development and innovation of enterprise knowledge management strategies using big data neural networks technology

open access: yesJournal of Innovation & Knowledge, 2022
To strengthen the development of enterprises and optimize knowledge management strategies, the current situation of enterprise knowledge management (EKM) is investigated and the evaluation indicators of EKM strategies are analyzed. The specific structure
Yuanjun Zhao   +5 more
doaj   +1 more source

Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja

open access: yesIJEBD (International Journal of Entrepreneurship and Business Development)
This research aims to analyze the influence of clarity of budget objectives, accounting control, and reporting systems on performance accountability in government agencies.
Abinayla nayla Abidin
doaj   +1 more source

Applying Text Mining to Analyze the Performance of PBOs on the Basis of Their Obligatory Annual Activity Statements

open access: yesProblemy Zarządzania, 2016
The paper’s aims is to investigate if the level of detail and selection of particular performance-related information by public benefit organizations (PBOs) in their obligatory annual activity statements can stimulate individual donations. The research
Tomasz Dyczkowski
doaj   +1 more source

Cooperative Approaches to Data Sharing and Analysis for Industrial Internet of Things Ecosystems

open access: yesApplied Sciences, 2021
The collection and analysis of industrial Internet of Things (IIoT) data offer numerous opportunities for value creation, particularly in manufacturing industries.
Henning Baars   +5 more
doaj   +1 more source

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