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A grounded theory model of auditor-client negotiations [PDF]
, 2004 The central research question addressed in this paper is 'How do companies and their auditors resolve important audit issues?' In-depth interviews are conducted with the audit partners and finance directors of a varied group of six major UK listed ...
Beattie, V., Brandt, R., Fearnley, S.
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Financial institutions efficiency: a systematic literature review [PDF]
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksuThis study conducts a systematic literature review on the effect of risk management on financial institutions’ efficiency. Using the PRISMA method, we analysed 173 studies published between 1990 and 2023 in journals ranked by Academic Journal Guide ...
Danijel Petrović, Goran Karanović
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Narcissistic CEOs and Tools for Mitigating Agency Problems
Zeszyty Naukowe Uniwersytetu Ekonomicznego w KrakowieObjective: There is little evidence on the choice of tools to mitigate agency problems. Because these tools are chosen by the CEOs (chief executive officers), we believe that their personality matters.
Elżbieta Bukalska +1 more
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Business, Management and Education, 2019 Purpose – This study tries to investigate the capital market reaction to the corporate tax reduction announcement (37.5% from 40%) in Bangladesh for publicly listed Banking, Insurance and Financial Institutions of 2017-18.
ATM Adnan
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Zeszyty Teoretyczne RachunkowościDear Authors and Readers,The closing issue of “Zeszyty Teoretyczne Rachunkowości” (ZTR, “The Theoretical Journal of Accounting”) for 2025, vol. 49, number 4, once again provides an engaging and multidimensional review of contemporary research trends in ...
Anna Szychta
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Behavioural Corporate Finance: Existing Research and Future Directions
SSRN Electronic Journal, 2007 Behavioural corporate finance (BCF) examines the effects of managerial and investor psychological biases on a firm's corporate finance decisions (such as investment appraisal and capital structure). In contrast to the well-developed research in behavioural finance (which examines the effects of investors' biases on the behaviour of the financial ...
openaire +1 more source
Corporate dividend policy in practice: the views of Nigerian financial managers [PDF]
, 2015 Purpose – The purpose of this study is to provide an additional insight into the dividend puzzle by investigating the field practice of dividend policy in an emerging market such as Nigeria.
Arun, Thankom Gopinath +3 more
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Psychological pricing in mergers & acquisitions [PDF]
, 2013 Merger and acquisition (M&A) pricing has traditionally been conducted using Corporate Finance theory that relates to valuation methods like discount cash flow analysis, price-earnings ratio, transaction multiples.
Agarwal, N
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Consumer finance: challenges for operational research
, 2010 Consumer finance has become one of the most important areas of banking, both because of the amount of money being lent and the impact of such credit on global economy and the realisation that the credit crunch of 2008 was partly due to incorrect ...
Thomas, Lyn C.
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An examination of business occupier relocation decision making : distinguishing small and large firm behaviour [PDF]
, 2008 This paper explores how business occupiers decide whether and where to relocate. It captures the experience and behaviour of a range of sizes and types of business occupier and subjects their decision-making processes to detailed scrutiny. A linear three-
Adams D. +20 more
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