Results 31 to 40 of about 560 (171)
Strategic Change, EarlyView.ABSTRACT The indirect effect of dynamic capabilities on performance has recently emerged as a topic of significant interest and debate in management research. In turbulent environments such as the international hotel industry, where companies constantly innovate to improve their performance, it is important to consider the effect of these dynamic ...
Laura Rienda +2 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT The 2020–2024 period marks a pivotal era in sustainable development, characterized by significant regulatory developments, including the EU Corporate Sustainability Reporting Directive (CSRD), the International Sustainability Standards Board standards, and the introduction of mandatory ESG reporting requirements worldwide. This review examines
Jiyeon Kim, Wooyoung Yang
wiley +1 more source
Downside risk similarity and M&As
Contemporary Accounting Research, EarlyView.Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen +3 more
wiley +1 more source
Migrant Top Management Team and Corporate Innovation: Evidence From China
Accounting &Finance, EarlyView.ABSTRACT This study explores the association between top management teams (TMT) comprised of migrant managers (migrant TMT) and corporate innovation. Using hand‐collected data for a sample of Chinese A‐share listed firms spanning the period 2008–2020, we find a positive and significant association between a migrant TMT and corporate innovation.
Ying Liu +2 more
wiley +1 more source
Audit Committee Networks and Audit Fees: A European Analysis
Accounting &Finance, EarlyView.ABSTRACT This study investigates the association between audit committee member networks and audit fees in a sample of 225 publicly traded firms from eight European countries between 2005 and 2020. Using social network analysis, we find that director interconnections—established through overlapping board memberships—are associated with audit fees.
Ruth García‐Cobo +2 more
wiley +1 more source
Economics of Transition and Institutional Change, EarlyView.ABSTRACT We examine the sectoral impact of Western sanctions on Russian corporate performance from 2014 to 2021 using a panel of listed nonfinancial firms. Applying continuous‐time heterogeneous treatment models and difference‐in‐differences estimators, we document persistent divergence across sectors: The energy sector exhibits sustained ...
Eugene Nivorozhkin
wiley +1 more source
EL TRATAMIENTO TRIBUTARIO DE LOS GASTOS FINANCIEROS EN EL IMPUESTO SOBRE SOCIEDADES [PDF]
Crónica Tributaria, 2015 El Real Decreto Ley 12/2012 modificó el régimen de deducibilidad fiscal de los gastos en el Impuesto sobre Sociedades, sustituyendo a la antigua regla de subcapitalización por una limitación general de deducibilidad de los intereses hasta el 30 por ...
Jaime Aneiros Pereira
doaj
When do workforce reductions pay off? A question of size and slack in privately held firms
European Management Review, EarlyView.Abstract Workforce reductions are associated with lower human capital and opportunity costs, which negatively affect firm performance, but at the same time reduce wage costs. We investigate the impact of workforce reductions on firm performance for privately held firms.
Vivien Lefebvre
wiley +1 more source
Metric Conflict in Financial Analysis: A Comparison and Application of EBITDA and EVA
Muhasebe Enstitüsü DergisiThe aim of this study is to examine the differences and similarities between economic value added (EVA) and earnings before interest, depreciation, and taxes (EBITDA), two metrics commonly used in financial performance measurement.
Hasan Yalçın
doaj +1 more source
Organization Capital and Firm Resilience to Cash Flow Shocks
Financial Review, EarlyView.ABSTRACT Spanning a 3‐year window before and after the COVID‐19 pandemic (2017–2022), this study examines the role of organizational capital in shaping firm resilience to cash flow shocks. We find that organizational capital significantly mitigates adverse cash flow impacts arising from pandemic‐related operational disruptions.
Chen Huang +3 more
wiley +1 more source