BOARD CHARACTERISTICS AND TAX SHELTERING OF LISTED CONSUMER GOODS FIRMS IN NIGERIA
Malete Journal of Accounting and FinanceTax is an important source of revenue to any government; however, the amount of tax paid by consumer goods firms in Nigeria is sometimes low due to firms’ tax sheltering activities.
Muttaka Ibrahim Hashimu +1 more
doaj
Investigating the Relationship between Corporate Governance Characteristics and Financing Decisions [PDF]
International Journal of Management, Accounting and Economics, 2016 This paper investigates the relationship between the components of corporate governance structure including board characteristics, ownership structure, and financial leverage in the companies listed on Tehran Stock Exchange.
Zeinab Azami
doaj
Board Characteristics and the Key Role of a High-Quality Labor in Enhancing Financial Reporting Quality [PDF]
بررسیهای حسابداری و حسابرسیObjective Drawing upon motivation theory and human resource theory, this study suggests that a high-quality workforce not only fulfills its responsibilities effectively but is also incentivized by the benefits provided by companies to such employees. The
Abdalbaqir Mawlood Salman Alatabi +2 more
doaj +1 more source
The Shewanella oneidensis Fic enzyme SoFic targets the switch‐I region of EF‐Tu for AMPylation
FEBS Letters, EarlyView.Fic enzymes mediate diverse post‐translational modifications across all domains of life, including AMPylation. Prokaryotic EF‐Tu can be AMPylated and deAMPylated by the conserved Fic enzyme SoFic. Structural and biochemical approaches were used to characterize the effect of AMPylation on EF‐Tu, SoFic's enzymatic activities, and the enzyme‐target ...
Svenja Runge +6 more
wiley +1 more source
Фінансово-кредитна діяльність: проблеми теорії та практикиThis study examines the relationship between corporate governance, cash holdings, and firm value among listed service firms in Vietnam. The rapid development of digital technologies, including artificial intelligence (AI) and financial technology ...
Нгуєн Тхі Тху Тао +4 more
doaj +1 more source
The effect of corporate board characteristics on loan monitoring decisions
Corporate Ownership and Control, 2011 Motivated by a paucity of research into the impact of corporate governance from a debtholder perspective, we examine the impact of corporate governance on loan monitoring decisions. The active and close involvement of a major UK bank facilitated the development of extremely realistic experimental scenarios with a great deal of accurate institutional ...
Judy F. Day +2 more
openaire +1 more source
Board of directors' characteristics and conditional accounting conservatism : Spanish evidence. [PDF]
Using a sample of Spanish listed firms for the period 1997-2002 we find that firms where the CEO has low influence over the functioning of the board of directors show a greater degree of accounting conservatism.
García Osma, Beatriz +2 more
core
Chiral separation of chloroalkanes with the chromatographic column onboard Martian rovers
FEBS Letters, EarlyView.Computer image of the Rosalind Franklin Rover of ESA's ExoMars mission. ExoMars is scheduled to land on planet Mars in Oxia Planum in 2029. This area represents an interesting spot to look for biosignatures. Investigations of ExoMars include measurement on molecular chirality. We show that chiral chloroalkanes, that have been identified on Mars, can be
Asma Merzougui +4 more
wiley +1 more source
Effects of board characteristics on information asymmetry: Evidence from the alternative investment market. [PDF]
Heliyon, 2023 Almulhim AA.
europepmc +1 more source
Artificial molecular machines and motors—Design and control of nanoscale motion
FEBS Letters, EarlyView.Molecules are constantly moving because of thermal fluctuations, but random motion alone cannot be exploited to perform directional tasks. Artificial molecular machines use chemical, electrical, or light energy to bias this motion. Molecular shuttles, rotary motors, and supramolecular pumps illustrate how nanoscale movement can be controlled and ...
Leonardo Andreoni, Alberto Credi
wiley +1 more source