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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]
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]
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
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
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]
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
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
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
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
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

