Results 51 to 60 of about 14,814 (266)

Disentangling the relationships between denomination of origin regulatory councils activities and Spanish wineries' export performance

Agribusiness, EarlyView.
Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin, Marta Fernández‐Olmos   +1 more
wiley   +1 more source

THE DETERMINANT OF EFFECTIVE TAX RATE FOR CORPORATE TAXPAYERS

SAR (Soedirman Accounting Review): Journal of Accounting and Business
This research aims to examine the influence of leverage, liquidity, profitability, independent commissioners, audit committees, and audit quality on the effective tax rate. The research approach used is a quantitative approach.
Anggrieta Arzeni Gatra Putri, Heri Yanto
doaj   +1 more source

Company Characteristics, Dominant Personalities in Board Committees and Internet Financial Disclosures by Malaysian Listed Companies

Malaysian Management Journal, 2020
This paper investigates whether the internet financial disclosure can be explained by a company’s characteristics and the dominant personalities in board committees of the Malaysian listed companies.
Ali Saleh Alarussi, Dhiaa Shamkhi
doaj   +1 more source

Audit committee effectiveness: A synthesis of the audit committee literature

Corporate Board role duties and composition, 2012
The purpose of this paper is to add a meaningful critique to the existing audit committee (AC) literature by providing (i) a critical analysis of the AC literature grounded on agency theory; (ii) a discussion of the emerging new theories of AC, which investigate the people serving on and working with ACs, and (iii) a description of the relationship ...
Julia Wu, Ahsan Habib, Sidney Weil
openaire   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

Agribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source

LIQUIDITY RISK DISCLOSURE: A REVIEW OF CORPORATE GOVERNANCE

Riset Akuntansi dan Keuangan Indonesia, 2019
Liquidity risk is the potential loss arising from the inability of a company to fulfill its obligations or to fund an increase in assets at maturity without incurring unacceptable costs or losses.
Shinta Permata Sari, Himmatus Sholikhah
doaj   +1 more source

Gender audit committee and audit delay

The Indonesian Accounting Review, 2014
The longer the time of audit delay, the more it shows the existence of problem in preparing financial statements by management. Besides that, it also indicates a lack of transparency and poor corporate management environment. Gender is one of the individual factors that influence work attitude.
Maria M Ratna Sari, Ni Luh Supadmi
openaire   +1 more source

Sustainability Strategies in the Cocoa‐Chocolate Value Chain: An Analysis Using Stakeholder Theory, Global Value Chain Theory, and Resource Dependence Theory

Agribusiness, EarlyView.
ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner, Luigi Orsi, Alessandro Olper, Stefanella Stranieri   +3 more
wiley   +1 more source

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

Mekanisme Tata Kelola Korporasi sebagai Pereduksi Praktik Perekayasaan Laba

Jurnal Ekonomi Akuntansi dan Manajemen, 2018
Management can choose accounting policies for expected earnings reporting. This study purpose to examineeffect of corporate governance mechanism managerial ownership, such as audit committees, board size, composition of independent commissioners, board ...
Alwan Sri Kustono
doaj   +1 more source