Results 131 to 140 of about 163,343 (337)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how sustainability performance affects the cost of debt financing in the hospitality and tourism industry and whether institutional environment quality moderates this relationship. Using a dataset of 2302 firm‐year observations from 34 countries between 2010 and 2022, the results show that sustainability performance is ...
Tantawy Moussa +4 more
wiley +1 more source
AUDIT QUALITY AND EARNING MANAGEMENT OF LISTED INSURANCE COMPANIES IN NIGERIA
Gusau Journal of Accounting and Finance, 2020 This study examines audit quality and earnings management of listed Insurance companies in Nigeria over the period of 5 years (2015-2019). The study used simple random sampling technique to arrive at sample size of ten (10) insurance companies listed ...
Abubakar Abubakar +2 more
doaj
Firm Size Sebagai Salah Satu Penentu Audit Delay
Journal of Economic, Bussines and Accounting (COSTING)This article examines the contribution of company size as a determinant of Audit Delay for Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2018-2022. The novelty of the research is to develop a new model related to the determinants of Audit Delay, especially the company size variable.
Lusi Kurnia, Kemal Sandi, Muhammad Saifi
openaire +1 more source
Sustainability Reporting and External Assurance: Evidence From UK Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT This paper develops and tests a model explaining why some companies obtain external assurance for their sustainability reports while others do not. Our model integrates rational choice and stakeholder theories, providing novel insights into the sustainability assurance literature.
Ibrahim A. Alkhataybeh +3 more
wiley +1 more source
FIRM SIZE DAN LEVERAGE PADA AUDIT REPORT LAG
Jurnal Akuntansi dan Bisnis KrisnadwipayanaThis study aims to examine the effect of firm size and leverage on audit report lag. The number of research samples is 11 companies obtained by purposive sampling method. The data source of this study is secondary data, in the form of financial reports. The analysis technique used in this study is multiple regression analysis.
Rio Dwi Ananda, Diana Gustinya
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT There is an ongoing, albeit uncertain, debate among stakeholders regarding the benefits of environmental, social, and governance (ESG) reporting, reflected in mixed empirical findings on its impact on firm performance. In addition to this reporting, diversity (gender and cultural) on boards, which is strongly promoted at the EU level, has ...
Baoying Zhu +4 more
wiley +1 more source
PENGARUH KUALITAS AUDIT, FIRM SIZE, TAX DAN MEKANISME BONUS TERHADAP TRANSFER PRICING
, 2022 Andreani Caroline Barus +3 more
openalex +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Green innovation is increasingly recognized as a critical strategy for small‐ and medium‐sized enterprises (SMEs) to enhance sustainable performance. Drawing on the natural resource‐based view (NRBV), this study examines the impact of green innovation on sustainable performance and the mediating roles of green knowledge sharing and green ...
Sikandar Rahman +4 more
wiley +1 more source
The Effect of the Size of Public Accounting Firms (KAP) and Specialist Auditors on Audit Quality with the Audit Committee as a Moderating Variable [PDF]
, 2021 Retnoningrum Hidayah +4 more
openalex +1 more source