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The Effect of Company Characteristics and Corporate Governance on the Practices of Intellectual Capital Disclosure

open access: yesInternational Research Journal of Business Studies, 2018
This study aimed to reveal the effect of company characteristics, company size i.e., profitability, leverage, liquidity, and industry type; and corporate governance structure, consisting of the audit firm size and the independent commissioners ...
Isnalita, Fitri Romadhon
doaj   +1 more source

Typology of logging companies in the Brazilian Amazon [PDF]

open access: yes, 2011
After 20 years of labeling with a strong increase of certified surfaces all around the world, real advantages and inconveniences of a company certified with regard to a normal company are not well known.
Martinez Plaza, Santiago   +2 more
core  

The Effects of Executive and Company Characteristics on Tax Aggressiveness

open access: yesJurnal Ilmiah Akuntansi dan Bisnis, 2020
Tax aggressiveness is the act of manipulating profits carried out through tax planning that can be both legal and illegal. Based on the agency theory, the different interests of agents and principals may become a source of conflict. The aim of this study
Kristina Surya Dewi   +1 more
doaj   +1 more source

Duration of Low Wage Employment: A Study Based on a Survival Model [PDF]

open access: yes
This paper includes a survival analysis which attempts to explain the duration, as in the number of years a worker remains in a low wage situation.
Pimenta, António M. S.   +2 more
core  

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LAMANYA WAKTU PENYELESAIAN AUDIT (AUDIT DELAY) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

open access: yesJurnal Akuntansi dan Auditing, 2012
Audit delay or the completion of the audit period may affect the timeliness of the informationpublished and can affect the level of uncertainty that decision based on published information.Characteristic of the company is one of the factors that affect ...
Elen Puspitasari, Anggraeni Nurmala Sari
doaj   +1 more source

Announcements Effect of Corporate Bond Issuance and Its Determinants

open access: yesContemporary Economics, 2013
This study aims to investigate the effect of bond issuance announcements and to determine the company characteristics that could influence this effect. The findings reveal positive cumulative average abnormal returns following bond issuances, indicating ...
Sze Kim Chin, Nur Adiana Hiau Abdullah
doaj   +1 more source

FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN RELEVANSINYA TERHADAP TIMELINESS (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia)

open access: yesKeberlanjutan, 2017
This study aimed to examine the effect of , the characteristics of the company and the audit committee of the audit delay and Timeliness. Characteristics of companies used in this study include profitability, solvency, size of the company. The population
Abdullah Mubarok
doaj   +1 more source

Cowards and Heroes: Group Loyalty in the American Civil War [PDF]

open access: yes
What motivated men to risk death in the most horrific war in U.S. history when pay was low and irregular and military punishment strategies were weak? In such a situation creating group loyalty by promoting social capital is of paramount importance and ...
Dora L. Costa, Matthew E. Kahn
core  

Business Value of IT Investment: The Case of a Low Cost Airline’s Website [PDF]

open access: yes, 2007
Using the case of a low cost airline company’s website we analyze some special research questions of information technology valuation. The distinctive characteristics of this research are the ex post valuation perspective; the parallel and comparative ...
Aranyossy, Márta
core   +1 more source

Health inequalities among young workers: the mediating role of working conditions and company characteristics. [PDF]

open access: yesInt Arch Occup Environ Health, 2023
Reuter M   +7 more
europepmc   +1 more source

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