Results 21 to 30 of about 340,207 (304)
Upper echelons’ personality traits and corporate earnings management in Nigeria [PDF]
Problems and Perspectives in Management, 2020 Earnings management offers an opportunity to hide frauds, which are often associated with key officials of corporate entities. Chief Executive Officers (CEOs) and Chief Financial Officers (CFOs) have been implicated in fraudulent earnings management ...
Taleatu Taofiki Akinwumi +2 more
doaj +1 more source
Buletin Ekonomi Moneter dan Perbankan, 2011 Agency conflict is a phenomenon that occurs when a firm is doing its financing policies, especially of those related to the leverage strategies. Some of the former researches revealed some empirical evidence of the existence of a negative effect between ...
Rhini Fatmasari
doaj +1 more source
Buletin Ekonomi Moneter dan Perbankan, 2011 Agency conflict is a phenomenon that occurs when a firm is doing its financing policies, especially of those related to the leverage strategies. Some of the former researches revealed some empirical evidence of the existence of a negative effect between ...
Rhini Fatmasari
doaj +1 more source
The Double Role of Financial Covenants in Bond Issues in Brazil
Revista Brasileira de Gestão De Negócios, 2020 Purpose – This study aims to identify the relationship between the use of financial covenants and the cost of borrowing via bonds issued by firms in Brazil.
Jonatan Marlon Konraht +1 more
doaj +1 more source
Assessment and mitigation of credit risks in project financing [PDF]
Banks and Bank Systems, 2020 Lending to long-term investment projects in fragile countries requires additional financial instruments to control the sustainability of project cash flows and to increase the borrower’s financial discipline in debt servicing.
Svitlana Naumenkova +4 more
doaj +1 more source
Performance assessment model for academic libraries: the Covenant University Library example
, 2016 The study explores performance assessment models in academic libraries and show-cases the practical experiences at the Covenant University Library. The paper which is based on an observational study of the researchers’ daily work experiences and review ...
Iroaganachi, Mercy Ariomerebi; Covenant University +1 more
core +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsPenelitian ini bertujuan untuk mengetahui pengaruh Exchange Rate, Tax Minimization, Debt Covenant Terhadap Transfer Pricing Di Moderasi Corporate Governance (Pada Perusahan Manufaktur Yang Terdaftar Di Bei Periode 2020-2023).
Dinar Karmila, Imas Kismanah
doaj +1 more source
Debt Covenants and Accounting Conservatism
International Journal of Financial Research, 2020 The purpose of this study is to examine the association between debt covenants and accounting conservatism. The study uses the data of 180 non-financial listed companies on the Malaysian Stock Exchange during the period of 2008 to 2018. Our findings suggest that the increasing use of debt covenants automatically gears up the firm to focus on the timely
Adamu Pantamee Abdurrahman +3 more
openaire +2 more sources
Debt covenant and financial intermediation: how debt characteristics shape earnings management in Vietnam [PDF]
Journal of Economics and DevelopmentPurposeThis study refines debt covenant, financial intermediation and information economics theories by examining how debt maturity and sources shape earnings management (EM) in emerging markets.Design/methodology/approachUsing Vietnam’s bank-dominated ...
Cong Phuong Nguyen +1 more
doaj +1 more source
LawsuitPenelitian ini bertujuan untuk mengetahui pengaruh pajak, debt covenant dan tunneling incentive terhadap keputusan transfer pricing (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode ...
Nurul Alawiyah +2 more
doaj +1 more source