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Contingency perspective: company characteristics, risk management voluntary disclosure, and company performance

open access: yesJPPI (Jurnal Penelitian Pendidikan Indonesia), 2023
This study aims to examine the direct and indirect effect of firm characteristic on company performance through voluntary risk management disclosure based on contingency factors.
Yuliusman Yuliusman   +2 more
doaj   +2 more sources

Company Characteristics and Capital Structure [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2014
Ability of companies to identify potential internal and external financing resources is an important factor fortheir growth and improvement. Main objectiveof companies is to maximize their shareholders' wealth, and capital structure is one of the ...
Rafik Baghoomian   +1 more
doaj   +1 more source

Early retirement and company characteristics [PDF]

open access: yes, 2006
Early retirement decisions derived from a structural model with economic incentives and firm workforce changes, are estimated on Norwegian linked household and firm data. For households in which the wife is the first to become eligible for early retirement, the impact on early retirement of a reduction in the firm workforce is stronger relative to ...
Hernæs, Erik   +2 more
openaire   +3 more sources

The Characteristics Of Users Derivative Company Towards The Company’s Value

open access: yesJurnal Akuntansi, 2019
The use of derivative instruments can be used to control financial risk to be able to drive an increase in company value. The contribution of this study is to seek the relationship between variables that can increase company value, then increasing the ...
Margarita Ekadjaja, Henny, Agustin Ekadjaja
doaj   +3 more sources

Characteristics of Company Accounting Information System

open access: yesEkonomski Vjesnik, 2011
Information has always presented an important factor of human activity. As a resource that guided human activity, information was gathered, stored, analysed and distributed in different ways throughout the history.
Marija Tokić, Marina Proklin
doaj   +1 more source

Investigating the Role of Firm Characteristics in the Relationship between Disclosure of Risk Information in Annual Reports and Investmentr efficiency of Companies Listed in Tehran Stock Exchange [PDF]

open access: yesفصلنامه بورس اوراق بهادار, 2021
The purpose of this study was to investigate and explain the factors affecting corporate investment efficiency, to investigate the role of firm characteristics in the relationship between disclosure of risk information in annual reports and investment ...
zahra hasanikolavani   +2 more
doaj   +1 more source

Tax aggressiveness determinants

open access: yesJournal of Islamic Accounting and Finance Research, 2021
Purpose - This study aims to examine the effect of capital intensity, inventory intensity, corporate social responsibility and good corporate governance on tax aggressiveness.
Hani Werdi Apriyanti, Muhamad Arifin
doaj   +1 more source

The Relevance of Financial Statements in the Industrial Revolution 4.0 Era

open access: yesBinus Business Review, 2021
The emergence of Industrial Revolution 4.0 has a significant impact on the business processes. It is also expected to change the characteristics of the needed accounting information.
Haryani Chandra   +1 more
doaj   +1 more source

Analysis of The Effect of Company Characteristics and Corporate Governance on Tax Aggressiveness: Before and During The Covid-19 Pandemic (Empirical Study of Manufacturing Companies Listed on The Indonesia Stock Exchange Period 2019-2020)

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2023
This study aims to analyze the effect of company characteristics and corporate governance on tax aggressiveness before and during the Covid-19 pandemic.
Risma Talia Saputri, Rr. Sri Handayani
doaj   +1 more source

Determinants of industry expertise outsourced IAF: Do company and auditor attributes affect the selection?

open access: yesCogent Business & Management, 2021
Outsourcing the internal aud it function (IAF) is a worldwide practice attractive to companies, practitioners and regulators because it is believed that providers of this function are objective and competent and can provide high-quality audit. This study
Saeed Rabea Baatwah   +3 more
doaj   +1 more source

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