Results 1 to 10 of about 270,907 (168)

Compliant in principle! and in practice? Internal audit at listed companies in the Netherlands: beyond compliance with the Dutch Corporate Governance Code [PDF]

open access: yesMAB, 2020
The revised Dutch Corporate Governance Code of 2016 (hereafter “the Code”) comprises provisions regarding the existence of an internal audit function.
Robert Bogtstra   +2 more
doaj   +3 more sources

Influence of Framing Effect on Consumers’ Purchase Intention of Artificial Meat—Based on Empirical Analysis of Consumers in Seven Cities

open access: yesFrontiers in Psychology, 2022
Artificial meat is a type of food that has emerged in recent years. It is similar in shape, color, and taste to meat. Its market scale is developing rapidly, and its future development prospect is bright.
Lijie Shan   +7 more
doaj   +1 more source

THE ROLE OF FOREIGN OWNERSHIP, INSTITUTIONAL OWNERSHIP, INCOME-EARNING ABILITY, AND PROFITABILITY ON COMPANY CAPITAL STRUCTURE DYNAMICS

open access: yesJurnal Aplikasi Manajemen, 2023
Capital structure is an essential decision for the company. Capital structure is related to the composition and contribution of the company's funding in operational activities.
Himmiyatul Amanah Jiwa Juwita
doaj   +1 more source

Asset Risk Behavior in Value and Growth Firms Under Stable and Adverse Market Conditions: Evidence from the Tehran Stock Exchange [PDF]

open access: yesJournal of Asset Management and Financing, 2020
Objective:The systematically important role of “value premium” in explaining equity returns (Fama and French, 1992 and 1993) has long puzzled the literature in finance and economics.
Mojtaba Rostami Noroozabad   +3 more
doaj   +1 more source

The impact of monopoly or industry competition on pricing of external audit services [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2016
Existing theories predict two contradict relation between industry competitiveness and audit fees. Industry competitiveness reduces the agency problem between manager and stockholder of firms and also increases the accuracy of financial statement ...
Ali Ebrahimi kordlar   +2 more
doaj   +1 more source

The Impact of Assets Structure, Liquidity, Business Risk and Company Size on Capital Structure

open access: yesEl Barka, 2021
Expenditure decisions and demand are closely related to the arrangement of capital structure. The purpose of this research is to determine the impact of asset structure, liquidity, business risk and company size on the capital structure of ISSI listed ...
Nur Huri Mustofa, Sylvia indah Lestari
doaj   +1 more source

METHODOLOGICAL ASPECTS OF QUALIFYING ACADEMIC PAPERS PREPARATION (IMPORTANCE OF SCIENTIFIC PROBLEMS, DEFENITIONS OF THEME, GOALS, OBJECTIVES, SUBJECT AND OBJECT OF STUDY) [PDF]

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2013
Methodological aspects of qualifying academic papers preparation concerning defenitions of its theme, goals, objectives, subject and object of study are analyzed with business risk serves as example.
A. Starostina, V. Kravchenko
doaj   +1 more source

Tax risks as part of business risks of business activity

open access: yesRussian Journal of Management, 2020
The article considers the issues of scientific and methodological justification of tax risks as part of the economic risks of business activities, as well as factors that affect tax risks. The criteria for tax risks are summarized both at the level of business activity of an economic entity and at the level of a tax authority.
Alla BELOGORSKAYA   +2 more
openaire   +1 more source

Important factors which predict entrepreneur’s perception in business risk [PDF]

open access: yesProblems and Perspectives in Management, 2019
This paper seeks to examine the role of factors originated from outside (economic, political, competitive environment and relationships) and within (entrepreneur’s attitude) the organization on the business risk perceived by entrepreneurs.
Gentjan Çera   +2 more
doaj   +1 more source

A Note on Realistic Dividends in Actuarial Surplus Models

open access: yesRisks, 2016
Because of the profitable nature of risk businesses in the long term, de Finetti suggested that surplus models should allow for cash leakages, as otherwise the surplus would unrealistically grow (on average) to infinity.
Benjamin Avanzi   +2 more
doaj   +1 more source

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