Creative accounting and its influence on corporate performance and financial reporting: A case study of Kosovo [PDF]
Problems and Perspectives in Management, 2021 As it is known, Kosovo is a newly established and developing country. Naturally, creative accounting practices in Kosovo are becoming more frequent due to gaps and weaknesses in management and audit quality.
Enis Abdurrahmani, Zeki Doğan
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Trade Credit and Cost Stickiness Focusing on the Agency Problem and Customer Concentration [PDF]
پژوهشهای تجربی حسابداری, 2022 Understanding cost behavior in the case of sale changes and examining the factors effective on asymmetric cost behavior lead to the greater awareness of managers' motivations and decisions.
mona parsaei, sara sohrabi
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Investigation of the Moderating Role of Agency Problem, Product Market Competition and Customer Concentration in the Effect of Trade Credit on Cost Stickiness [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: This research seeks to investigate whether credit trade can decrease cost stickness (as a signal of opportunistic behavior of manager) or not?
Hoda Eskandar, AsoAmin Ashayeri
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Income smoothing and firm value in a regulated market: the moderating effect of market risk [PDF]
AJAR (Asian Journal of Accounting Research), 2021 Purpose - This study aims to examine the impact of income smoothing on the value of firms in a regulated security market, moderated by market risk. This is based on the prevalence of accounting scandals resulting in the collapse of firms which has been ...
Segun Abogun +2 more
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The influence of corporate financialization on asymmetric cost behavior: weakening or worsening
Journal of Business Economics and Management, 2021 This paper investigates the relationship between corporate financialization and asymmetric cost behavior using the Chinese listed companies over the period of 2009–2017.
Guanping Zhu +3 more
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Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3
Cogent Business & Management, 2023 This study examines corporate tax aggressiveness captured by agency problem type 3. The results show that there are negative relations between corporate governance and tax aggressiveness.
Bani Alkausar +3 more
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Control mechanisms in corporate governance [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2016 The structure of corporate governance is determined by the distribution of rights and responsibilities among different actors in the company structure.
Jovanović-Zattila Milena
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Scientific Annals of Economics and Business, 2022 In this paper, we investigated the impact of financial leverage on investment decisions on a sample of 811 firms from ten emerging South-Eastern European countries (Bosnia and Herzegovina, Bulgaria, Montenegro, Croatia, Greece, Romania, North Macedonia ...
Aleksandar Naumoski +2 more
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Copernican Journal of Finance & Accounting, 2023 We conduct a systemic review of literature on whether controlling shareholders influence firms’ dividend polices. We examine the literature on the linear and non-linear association between the equity holding of the controlling shareholders and dividend ...
Geeta Singh +2 more
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Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia [PDF]
, 2001 In emerging markets, the concentration of corporate ownership has created agency conflicts between controlling owners and minority shareholders. Conventional corporate control mechanisms such as boards of directors and takeovers are typically weak in ...
Fan, Joseph P. H., Wong, T. J.
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