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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
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Taxation and agency conflicts between firm owners and managers: a review
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
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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
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Violations of dominance in decision-making
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
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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
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Postrzeganie wpływu akredytacji na jakość kształcenia w obszarze rachunkowości z perspektywy studentów [PDF]
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
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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
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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
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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
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Cooperative Approaches to Data Sharing and Analysis for Industrial Internet of Things Ecosystems
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
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