Results 41 to 50 of about 340,207 (304)
INDIKASI EARNINGS MANAGEMENT SEBELUM DEBT COVENANT SUDI EMPIRIS BADAN USAHA MILIK NEGARA
Jurnal Analisis Bisnis Ekonomi, 2016 One of the reasons for earnings management is the motivation to abide by (debt covenant) the contract agreement. This earnings management is utilized by as effort to avoid the violation debt covenant.
Lilik Andriyani Andriyani
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability is widely framed as strategic, yet its relationship with financial brand value remains contested. We explain why prior research reports divergent results by distinguishing between activity‐based ESG metrics and customer perception‐based sustainability metrics and by theorising how each activates different value‐creation ...
Gabriela Salinas, Carmen Abril
wiley +1 more source
Faktor-faktor yang mempengaruhi konservatisme akuntansi
Jurnal Ekonomi dan Bisnis, 2018 Tujuan penelitian ini adalah menguji pengaruh faktor ukuran perusahaan, risiko perusahaan, intensitas modal, pajak, komite audit, kepemilikan manajerial dan risiko litigasi terhadap konservatisma akuntansi.
Maria Oktavia Elizabeth Sinambela +1 more
doaj +1 more source
Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud +3 more
wiley +1 more source
International Review of Economics & FinanceThis study examines how debt covenant violations are associated with subsequent corporate financing and investment behavior. We organize financing outcomes using an accounting-based decomposition of free cash flow and apply a common regression ...
Henry Jarva, Tomi Vuolteenaho
doaj +1 more source
Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang +5 more
wiley +1 more source
Jurnal Ilmiah Wahana Akuntansi, 2014 The purpose of this research is to see the influence of managerial ownership, Investment opportunity Set and Debt Covenant on Accounting Conservatism of manufacturing industry in Indonesian Stock Exchange.
Ryan Saptono , Etty Gurendrawati
doaj
Jurnal Magister Hukum Udayana, 2014 Based on the assumption default is debt, the settlement of default case in contract law by using mechanisms of the law of Bankruptcy’s has become a new phenomenon in Indonesian business world.
Nyoman Samuel Kurniawan
doaj +1 more source
60% of Top 10 Authors in Nigeria from Covenant (As @ 20190903) [PDF]
, 2019 Nigeria: Top10 Authors by Publication Vol.
Covenant, University +1 more
core
The Role of Organizational Culture in Achieving Corporate Objectives Evidence from Covenant University, Nigeria [PDF]
, 2022 Every organization has set objectives that mark its essence of existence, the achievement or otherwise of these objectives is dynamically subject to the aptitudes, learning, capacity and the fundamental trademark representing the organization.
Motilewa, Bolanle Deborah +3 more
core +1 more source