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
Bank Consolidation and Market Structure in Nigeria: Application of the Herfindahl-Hirschman Index
This paper investigates the effect of bank consolidation in Nigeria on the structural characteristics of the banking market using the three-bank, five-bank and eight-bank concentration ratios as well as the Herfindahl-Hirschman Index (HHI) seven years after the conclusion of the first phase of the program.
Bashorun Oladipo Titilayo +1 more
openaire +2 more sources
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
The impact of product market competition on transactions with related parties and company performance [PDF]
This paper presents an empirical investigation on the effect of product market competition on transactions with related parties and company performance.
Mojtaba Asadi +2 more
doaj +1 more source
Diversifying Environmental, Social and Governance Portfolios: Evidence From China
ABSTRACT This study extends traditional portfolio optimization methods by incorporating Environmental, Social and Governance (ESG) performance measures into diversification strategies, specifically focusing on data from the Chinese stock market. By integrating ESG scores and their constituent components (E, S and G), the study examines portfolio ...
Danyang Li +3 more
wiley +1 more source
Analysis of Competition and Concentration in Insurance Industry of Iran and Appropriate Competitive Strategies [PDF]
This study aims to investigate competition and concentration in insurance industry. The researchers did so through some reliable indices including Herfindahl-Hirschman Index, and Concentration Ratio of Establishment K and based on insurance companies ...
FATEMEH Abbasi, Mohsen Nazari
doaj +1 more source
From Empire to Aid: Analysing Persistence of Colonial Legacies in Foreign Aid to Africa
ABSTRACT For decades now, Western development agencies and donors have been castigated for their colonial biases in providing aid to Africa. It is well established that donors provide considerably more foreign aid to their former colonies relative to other countries.
Swetha Ramachandran
wiley +1 more source
The CAP direct payments reform 2023–2027 in Italy: A path to fairer redistribution?
The distribution and concentration of Common Agricultural Policy (CAP) support and its impact on farm income have gained increasing attention in public debate and scientific literature.
Fabio Pierangeli +4 more
doaj +1 more source
Purpose. To demonstrate the current level of concentration on the rail freight market and to find a feasible long-term way for its expansion and progress by exploring and comparing it to another industrial branch well ahead on the road of concentration ...
B. Farkas
doaj +1 more source
Ch‐Ch‐Ch‐Ch‐Changes: The Impact of Supply Base Growth, Contraction, and Turnover on Firm Innovation
ABSTRACT Modern supply chains are experiencing more disturbances due to regulatory shifts, rising sustainability standards, emerging or declining markets, and disruption to critical inputs. Some firms react by strengthening existing supplier partnerships to resist changes, while others reconfigure relationships with suppliers to embrace changes ...
Jordan M. Barker +3 more
wiley +1 more source

