Results 111 to 120 of about 182,028 (297)

Ownership Structure and Profitability: The Moderating Effect of Audit Committee Financial Expertise [PDF]

The Journal of Social Sciences Research, 2018
Lower profitability leads to the undercapitalization problem which leads to low of retained earnings, and consequently to over-dependence on debt financing, rather than with internally generated equity. This paper examined the moderating effect of audit committee financial expertise on the relationship between ownership structure and profitability of ...
openaire   +1 more source

Strategic Innovation for Sustainability: A Conceptual Model Linking Digitalization, Social Dynamics, and Climate Change Mitigation

Business Strategy and the Environment, EarlyView.
ABSTRACT This study addresses a significant research gap in the literature by systematically reviewing and synthesizing the interplay between social dynamics, environmental changes, and organizational innovation. Although prior research has explored these dimensions in isolation, the integrative framework remains lacking.
Gagan Deep Sharma, Sascha Kraus, Ritika Chopra, Dhairya Dev, Alberto Ferraris   +4 more
wiley   +1 more source

How Audit Fees Impact Earnings Management in Service Companies on the Amman Stock Exchange through Audit Committee Characteristics

International Journal of Financial Studies
The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management.
Ayman Shehadeh, Mahmoud Daoud Daoud Nassar, Husam Shrouf, Mohammad Haroun Sharairi   +3 more
doaj   +1 more source

Analisis Faktor-faktor yang Mempengaruhi Pembentukan Risk Management Committee Studi Empiris Perusahaan Non Finansial yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2011 [PDF]

, 2013
The aim of this research is to analyze the factors which influential the establishment of Risk Management Committee (RMC). There are two types of RMC, the one that combined with the audit committee and seperated from the audit committee. The factors that
Meiranto, W. (Wahyu), Safitri, A. K. (Ana)   +1 more
core  

The Technology Valley of Death of Circular Economy Solutions: A System Dynamics Simulation of Business Strategies for the Second‐Use Battery Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Retired electric vehicle (EV) batteries can be repurposed to stationary storage batteries. While this circularity solution has attracted attention from entrepreneurs, falling battery prices, along with the longer lifetime of new batteries, high consumer expectations and limited governmental support challenge the approach.
Juliane Seika, Merla Kubli
wiley   +1 more source

PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP PENGUNGKAPAN SUKARELA DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI [PDF]

, 2015
The aim of this study is to examine the influence of managerial ownership on voluntary disclosure with audit committee effectiveness as a moderating variable.
AINI, Pratiwi Nurul, SYAFRUDDIN, Muchammad   +1 more
core   +1 more source

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu, Ying Wang, Grace Eghe‐Ikhurhe, Katie Hyslop   +3 more
wiley   +1 more source

PENGARUH KARAKTERISTIK PERUSAHAAN, CORPORATE GOVERNANCE, DAN STRUKTUR KEPEMILIKAN TERHADAP AUDIT REPORT LAG (Studi Pada Perusahaan Non-Keuangan Listed di BEI Tahun 2015) [PDF]

, 2018
This study is conducted to analyze corporate characteristic, corporate governance, and corporate ownership that affect audit report lag of non-financial companies.
DWIARTO, Azhar, PRASETYO, Andrian Budi
core  

Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular Procurement (CP) integrates Circular Economy (CE) principles into purchasing decisions to close material loops and retain value across product life cycles. Yet, its adoption remains limited due to persistent barriers within procurement processes.
Francesco Cafforio, Ilaria Giannoccaro
wiley   +1 more source

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP REAL EARNINGS MANAGEMENT (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2014) [PDF]

, 2016
This research aims to investigate the influence of audit committee characteristics in relation to real earnings management. Audit committee characteristics in this research refers to research conducted by Sun et al.
LAKSITO, Herry, WULANDARI, Rizky Cahya
core