Results 21 to 30 of about 11,522,954 (312)
Government R&D spending, fiscal instruments and corporate technological innovation
China Journal of Accounting Research, 2022 Using panel data from 242 cities in China, we examine the impact of government research and development (R&D) spending on corporate technological innovation.
Dapeng Tang +3 more
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Frontiers 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
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Taxation and agency conflicts between firm owners and managers: a review
Business 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
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Violations of dominance in decision-making
Business 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
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Cogent 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
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Observations on the changing language of accounting [PDF]
, 2010 The meaning of words can change over time. In addition, new words may enter a language, sometimes replacing other words. This article extends prior literature on language change in accounting by drawing to a larger extent on theories from linguistics ...
Lisa Evans, Evans, Lisa
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The impact of constructive operating lease capitalisation on key accounting ratios [PDF]
, 1998 Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, Keith +5 more
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Problemy 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
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Postrzeganie wpływu akredytacji na jakość kształcenia w obszarze rachunkowości z perspektywy studentów [PDF]
Zeszyty 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
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Journal 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
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