Results 1 to 10 of about 8,510,672 (246)
Food safety culture maturity and its relation to company and employee characteristics
Heliyon, 2023 Three facets of food safety culture (FSC) (i.e., food safety management system (FSMS), human-organizational and human-individual building block), were diagnosed through a validated mixed-method assessment in twenty food processing companies.
Pauline Spagnoli +2 more
doaj +3 more sources
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]
فصلنامه 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
The Relevance of Financial Statements in the Industrial Revolution 4.0 Era
Binus 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
Riset 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
Cogent 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
Organum, 2021 Company value is considered necessary for interested parties both internally and externally when making investments. This study examines and analyzes the influence of Company Characteristics (Firm Size, Capital Structure, and Profitability) and Corporate
Novi Yanti +2 more
doaj +1 more source
Tax aggressiveness determinants
Journal 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
Journal of Social Political Sciences, 2023 This study aims to examine the effect of environmental performance and company characteristics on corporate social responsibility (CSR) disclosure. The characteristics of the companies in this study are proxied by company size, profitability, leverage ...
Arifatul Aini, Tita Djuitaningsih
doaj +1 more source
Firms’ Attributes and Environmental Disclosure: Evidence from Listed Firms in Bangladesh
Asian Journal of Accounting Perspectives, 2020 Research aim: This paper aims at finding out the quality of environmental reporting and its association with company characteristics considering listed companies from various sectors through the lens of legitimacy theory and stakeholder theory in ...
Md. Ali Arshad Chowdhury +2 more
doaj +5 more sources
JPPI (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 +1 more source