Results 51 to 60 of about 17,368 (267)

Audit Committee Attributes and Readability of Financial Statement Footnotes [PDF]

Iranian Journal of Accounting, Auditing & Finance, 2019
Purpose: The purpose of this study was to investigate the relationship between audit committee attributes and readability of financial statement footnotes of companies listed in the Iranian Stock Exchange. Method: The statistical population of this study
Shaban Mohammadi, Nader Naghshbandi
doaj   +1 more source

Factors Associated with Audit Committee Meeting Frequency: Evidence from Kuwait

Accounting and Finance Research, 2018
Purpose: The purpose of the current study is to examine factors influencing Audit Committee (AC) meeting frequency in the Kuwaiti market. In particular, this study aims at investigating whether AC meeting frequency is significantly related to ownership concentration, board ownership, board characteristics, AC characteristics, and certain firm ...
openaire   +2 more sources

Traceability of Agri‐Food Products: The Key to Conscious Trade

Agribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo, Fernanda Aparecida Silva, Michelle Márcia Viana Martins, Marcelo José Braga Nonnenberg, Ruan da Silva Vianna, Carla Cristina Passos Cruz   +5 more
wiley   +1 more source

The moderating role of board gender diversity on the association between audit committee attributes and integrated reporting quality

Future Business Journal
Purpose The main objective of the research is to examine the influence of audit committee attributes on the integrated reporting quality (IRQ) and to investigate whether this association is moderated by board gender diversity in the manufacturing and non-
Mohamed Samy El-Deeb, Lana Mohamed
doaj   +1 more source

Investigating the Effects of Audit Committee Quality on Cash Holdings Level [PDF]

مجله دانش حسابداری, 2017
This study aimed to investigate the relationship between audit committee quality and cash holdings level. In this study, the ratio of Ozkan and Ozkan (2004) was used for measuring cash holdings, and the suggested variables of Pearson and Rohana (2014 ...
Zohreh Hajiha, Hossein Rajabdorri
doaj   +1 more source

Creating Shared Value as an Antecedent of Value Co‐Creation: B2B Relationships in the Agri‐Food Sector

Agribusiness, EarlyView.
ABSTRACT This study analyzes the effects of value co‐creation and creation of shared value in agricultural input marketing. This study used a sample of 178 agricultural companies in Costa Rica. The data were analyzed using partial least squares structural equation modeling (PLS‐SEM) with SMART PLS software. Our findings reveal the significant influence
Luis Ricardo Solís‐Rivera, Marcelo Royo‐Vela   +1 more
wiley   +1 more source

The Role of Certifications in Improving Household Food Security Among Peruvian Farmers

Agribusiness, EarlyView.
ABSTRACT Achieving global food security requires sustainable transformations in agri‐food systems. Voluntary Sustainability Standards (VSS) such as Organic and Fairtrade aim to internalize certain social and environmental costs while promoting more equitable value distribution, improved market access, and sustainable production practices.
Lisa‐Marie Schulte, Awudu Abdulai
wiley   +1 more source

The Effect Of Corporate Governance On Cash Holdings

Jurnal Akuntansi
This study was conducted to determine the influence of corporate governance in manufacturing companies in determining cash holdings accompanied by financial performance as a control variable. Corporate governance is measured from board structures proxied
Henny Wirianata
doaj   +1 more source

Efficacy and Safety of a Simple Auxiliary Liver Suspension Device in Complex Laparoscopic Hepatectomy: A Multicenter Randomized Clinical Trial

Annals of Gastroenterological Surgery, EarlyView.
ABSTRACT Purpose To evaluate the efficacy and safety of a novel auxiliary liver suspension device in complex laparoscopic hepatectomy. Methods A total of 253 patients with hepatocellular carcinoma (HCC) undergoing complex laparoscopic hepatectomy at the Third Affiliated Hospital of Naval Medical University, Sichuan Provincial People's Hospital, and ...
Xiao‐Ying Zhu, Zi‐Hui Ma, Lei Guo, Chong Yang, Jie Xue, Xiao‐Lu Lin, Chong‐De Lu, Qin Zheng, Shu‐Qun Cheng, Wei‐Xing Guo   +9 more
wiley   +1 more source

The effect of the characteristics of the internal governance mechanisms on the growth opportunities: The Tunisian evidence [PDF]

Contabilitate şi Informatică de Gestiune
Research Question: Do the characteristics of the board of directors and the characteristics of audit committee influence Tunisian companies’ growth opportunities?
Raida Chakroun
doaj   +1 more source