Results 181 to 190 of about 250,104 (307)
Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management
ABSTRACT We investigate the effect of waste management strategies on real earnings management. Using a sample of 6515 firm‐year observations from 22 countries spanning the 2011–2022 period, we show that companies that reduce their waste generation are less likely to engage in real earnings management, supporting the ethical theoretical perspective ...
Faten Lakhal +3 more
wiley +1 more source
The influence of digital transformation on chinese bank profitability performance. [PDF]
Zhang S.
europepmc +1 more source
Insider Ownership and Investment Efficiency
ABSTRACT This study examines the relationship between insider ownership and investment efficiency in Indian publicly listed firms, utilising panel data spanning 2001 to 2015. It explores how agency conflicts contribute to suboptimal capital investment decisions. Our analysis reveals that increased insider ownership is associated with reduced investment
Bibek Bhatta
wiley +1 more source
Pengaruh likuiditas dan debt to equity ratio terhadap profitabilitas dengan dividend payout ratio sebagai variabel moderasi pada perusahaan [PDF]
Shoimatul Wahidah
openalex
The Impact of Geopolitical Risk on Trade Credit
ABSTRACT In light of escalating global geopolitical tensions, understanding how firms respond to external shocks has become a critical issue for policymakers, corporate managers, and investors. This study investigates the impact of geopolitical risk (GPR) on firms' reliance on trade credit (TC)—an essential form of short‐term financing, particularly ...
Wafa'a B. Al‐Yafei, Hamdi Bennasr
wiley +1 more source
Research on credit risk of listed companies: a hybrid model based on TCN and DilateFormer. [PDF]
Shen C, Wu J.
europepmc +1 more source
PENGARUH RETURN ON ASSET, EARNING PER SHARE, DAN DEBT TO EQUITY RATIO TERHADAP RETURNS SAHAM PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) [PDF]
Ainur Rokhmah
openalex

