Results 11 to 20 of about 9,257,649 (292)

Food safety culture maturity and its relation to company and employee characteristics

open access: yesHeliyon, 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

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

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 Occupational Injuries in a Pharmaceutical Company in Iran [PDF]

open access: yesBulletin of Emergency and Trauma, 2018
Objective: To prioritize occupational hazards in a Pharmaceutical Company in Iran using the analytical hierarchy process (AHP).Methods: This was a cross-sectional study conducted in a Pharmaceutical Company in Iran in 2017.
Abbas Rasouli   +3 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]

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

CHARACTERISTICS OF THE ACCOUNTING SYSTEM AT COMPANIES

open access: yesMechanism of an economic regulation, 2023
The article describes the main features of the contemporary accounting system and evaluates the impact of its development factors at the company level from the perspective of practicing accountants. In particular, the authors examine the influence of information technologies on the organization of accounting; the tendency to separate tax and financial ...
Onyshchenko, V.Ye.   +2 more
openaire   +2 more sources

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

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

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

THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE AND COMPANY CHARACTERISTICS ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES

open access: yesJournal 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

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