Results 11 to 20 of about 222,679 (266)

Earning Quality and Investment Efficiency; Do Board Characteristics Matter? Evidence from Tehran Stock Exchange [PDF]

Iranian Journal of Finance, 2020
This study postulates the relationships between earning quality and investment efficiency among Tehran Stock Exchange-listed companies with an emphasis on the moderating role of board characteristics including independence, the duality of executives and ...
Mahmoud Karimi, Ali Eshaghzadeh, Hadi Poursina   +2 more
doaj   +1 more source

Financial expertise of directors [PDF]

Journal of Financial Economics, 2008
Abstract We analyze how directors with financial expertise affect corporate decisions. Using a novel panel data set, we find that financial experts exert significant influence, though not necessarily in the interest of shareholders. When commercial bankers join boards, external funding increases and investment-cash flow sensitivity decreases. However,
Malmendier, Ulrike, Tate, Geoffrey, Güner, Burak   +2 more
openaire   +3 more sources

Unified system and classification of indicators for integral assessment of the performance and effectiveness of medical care organization at the regional level in the Russian Federation

Фармакоэкономика, 2023
Objective: development of a unified system and classification of indicators for an integral assessment of performance and effectiveness of the organization of medical care (MC) at the regional level in the Russian Federation (RF).Material and methods.
V. V. Omelyanovskiy, I. А. Mikhailov, D. V. Lukyantseva, Е. S. Samsonova, G. G. Lebedenko   +4 more
doaj   +1 more source

Improving the efficiency of the medicine provision system for patients with malignant neoplasms

Фармакоэкономика, 2022
Background. One of the priorities of health care is the balance between the financial resources and the availability of effective medical care. The current approach of access to cancer medicines limits the timeliness and availability of treatment. At the
Yu. A. Agafonova, D. V. Fedyaev, A. V. Snegovoy, V. V. Omelyanovskiy   +3 more
doaj   +1 more source

The impact of audit committee financial expertise on corporate financial decisions [PDF]

Corporate Ownership and Control, 2021
Audit committee (AC) financial experts is considered one of the important corporate governance mechanisms due to their vital role in overseeing companies’ financial reporting procedures and enhancing corporate financial decisions. Regulators and policymakers require Omani firms to have at least one director with financial expertise sitting on ACs ...
Hidaya Al Lawati, Khaled Hussainey
openaire   +2 more sources

Financial Expertise as an Arms Race [PDF]

The Journal of Finance, 2012
ABSTRACTWe show that firms intermediating trade have incentives to overinvest in financial expertise. In our model, expertise improves firms’ ability to estimate value when trading a security. Expertise creates asymmetric information, which, under normal circumstances, works to the advantage of the expert as it deters opportunistic bargaining by ...
Glode, Vincent, Green, Richard C, Lowery, Richard   +2 more
openaire   +7 more sources

Formation of a system of target indicators for rating and integral evaluation of the efficiency of the organization of the provision of medical care to patients with diabetes mellitus in the Russian Federation regions

Сахарный диабет, 2022
AIM: Formation of a system of target indicators for rating and integral assessment of the effectiveness and efficiency of the organization of medical care for patients with diabetes mellitus in the Russian Federation regions.MATERIALS AND METHODS: The ...
I. A. Mikhailov, V. V. Omelyanovsky, M. V. Shestakova, N. G. Mokrysheva   +3 more
doaj   +1 more source

Audit Committee Competence and Earnings Management in Europe

Revista de Contabilidad: Spanish Accounting Review, 2022
This study analyses the association between the competence of audit committee members and earnings management in a sample of 142 non-financial firms from France, Germany, Italy, Spain, and the United Kingdom over the 2006–2013 period. We measure members’
César Zarza Herranz, Nuria Reguera Alvarado, Felix J. López Iturriaga   +2 more
doaj   +1 more source

Audit Committee Financial Expertise and Financial Reporting Timeliness

Mediterranean Journal of Social Sciences, 2022
This study examines conceptually the relevance of the audit committee financial expertise to financial reporting timeliness of a firm. The methodology adopted in this study is library research whereby relevant and extant literature related to the audit committee financial expertise and financial reporting timeliness. Audit committee financial expertise
Aimienrovbiye Humphrey Ehigie, P. A. Isenmilia   +1 more
openaire   +2 more sources

Industry expertise on audit committee and audit report timeliness

Cogent Business & Management, 2021
Motivated mainly by streams of research that suggest industry expertise of audit committee (AC) is the best-qualification for directors, and that evidence on the value of this expertise is limited.
Nahla Abdulrahman Mohammed Raweh, Abdulwahid Ahmed Hashed Abdullah, Hasnah Kamardin, Mazrah Malek   +3 more
doaj   +1 more source