The relationship between sovereign credit rating changes and firm risk [PDF]
Heliyon, 2023 Sovereign credit ratings, extensively studied for their influence on macroeconomics and country risk, have been less explored in the context of their impact on individual firms.
Chong-Chuo Chang +3 more
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Shareholder personal risk and firm risk: An empirical analysis of share pledges and firm debt policies [PDF]
Frontiers in Psychology, 2022 The impact of personal risk caused by controlling shareholders' equity pledges on the company's debt policy is an issue worth exploring. Using Chinese A-share listed companies from 2006 to 2020, this paper studies the impact of ultimate owner equity ...
Jiahui Xia +4 more
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The role of institutional ownership on the relationship between CEO overconfidence and the risks of companies listed on the Tehran Stock Exchange [PDF]
New Applied Studies in Management, Economics & Accounting, 2023 The aim of this study, investigating the role of institutional ownership on the effect of the CEO's overconfidence on the risks of companies listed on the Tehran Stock Exchange.
Beranoosh Karimi
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Risk-Antecedents of Firms and Strategic Mediators – New Evidence from a Cross-Country Analysis
American Business Review, 2021 We examine the strength and nature of firm aspiration and expectation as strategic mediators in the association of risk antecedents and firm risk, after exploring the possible impact of such antecedents on firm aspiration, and firm aspiration’s ...
Ranjan DasGupta , Monika Dhochak
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Cost Of Capital, Corporate Tax Plannings, And Corporate Social Responsibility Disclosure
Jurnal Akuntansi, 2022 This study aims to determine the effect of tax management activities on the cost of capital and the role of social responsibility disclosure in moderating its impact.
Adhitya J. Purwaka, Amrie Firmansyah, Resi A. Qadri, Agung Dinarjito, Zef Arfiansyah
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The monitoring role of nonexecutive directors in Vietnam from a return-volatility perspective [PDF]
Ekonomski Anali, 2020 This study examines the relevance of board independence to stock return volatility for a sample of 160 companies listed on the Vietnamese stock market over ten years (2008-2017).
To Anh Tho +4 more
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BOARD GENDER DIVERSITY, FIRM PERFORMANCE AND FIRM RISK: A LITERATURE SURVEY
Copernican Journal of Finance & Accounting, 2022 In this paper, we conduct a succinct review of literature to understand the impact of board gender diversity on firm performance and firm risk. The review indicates that the effect of gender diversity on firm performance and firm risk is inconclusive ...
Geeta Singh, Rishi Dwesar
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Creative Accounting: Viewed from Risk and Sharia Compliance Perspective
Journal of Islamic Economic Laws, 2023 A company with a corporate form resulting from the industrial revolution raises a principal and agent relationship. The separation between the company's owner and the people who run the company makes accounting needs more crucial.
Muhammad Noor, S Sopian
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Corporate governance, enterprise risk management, and inter-temporal risk transfer [PDF]
, 2020 This work is an initial attempt to describe the interconnections among corporate governance, enterprise risk management, and the phenomena of inter-firm risk transfer that occurs in combination with firms’ income smoothing.
Renzi, A., Vagnani, G.
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Environmental, Social, and Governance Risk on Firm Performance: The Mediating Role of Firm Risk
Binus Business Review, 2023 Business sustainability can be improved by achieving Environmental, Social, and Governance (ESG) aspects. The research aimed to examine the effect of ESG risk on firm risk and performance, the effect of firm risk on performance, and the mediating role ...
Wildan Yudhanto, Alex Johanes Simamora
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