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JAS (Jurnal Akuntansi Syariah), 2017 This study aims to analyze The Influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), Operational Efficiency (BOPO) and firm size (Size) on price stock with Profitability as an Intervening Variable in Bank Umum
Nana Sepdiana
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Maqasid Syariah Dalam Pengukuran Kinerja Lembaga Keuangan Syariah di Indonesia
JAS (Jurnal Akuntansi Syariah), 2018 Paradigma profit oriented dan komersialisasi bank syari’ah di Indonesia sejatinya bukan satu-satunya tujuan lembaga tersebut. Tetapi ada yang lebih urgen dan penting sekali, yakni maqasid syari’ah. Jawaban dari fenomena tersebut, di sikapi oleh peneliti,
Nurmahadi Nurmahadi +1 more
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Pessoas não-binárias no mercado de trabalho
Revista Catarinense da Ciência ContábilO artigo explora as experiências e desafios enfrentados por pessoas não-binárias em ambientes laborais. A não-binariedade refere-se a identidades de gênero que transcendem o binário masculino-feminino, desafiando normas cisnormativas estruturais da ...
Akira Aikyo Galvão +2 more
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Can independent directors effectively monitor controlling shareholders after reappointment?
China Journal of Accounting ResearchThe mandatory rotation of independent directors upon the expiration of their term is a key institutional design in China, aimed at safeguarding their independence and enhancing the effectiveness of their supervision.
Rongjiang Bao +3 more
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China Journal of Accounting ResearchMany public–private partnership (PPP) projects in China are facing increased fiscal expenditure responsibilities and weakened fiscal capacity, which may hinder investment in corporate innovation. Using data from Chinese prefecture-level cities and listed
Fang Wang, Xinci Chen, Guochao Yang
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Green underwriters and carbon information disclosure
China Journal of Accounting ResearchCarbon information disclosure is crucial for combating climate change, but firms often face cost and market constraints that limit their willingness to disclose.
Yanan Tian +3 more
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Há espaço para pesquisa qualitativa na Contabilidade?
Revista Catarinense da Ciência ContábilO objetivo principal deste artigo é verificar a produção acadêmica de teses nos programas de pós-graduação em Ciências Contábeis no Brasil no período de 2007 a 2021 em relação às abordagens metodológicas quantitativa, qualitativa ou mista de pesquisa, a
Cíntia do Nascimento Silva +1 more
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Sticky Costs e Anti-Sticky Costs
Revista Catarinense da Ciência ContábilEste estudo analisou o comportamento assimétrico dos custos de companhias abertas brasileiras durante fases do ciclo econômico. A metodologia refere-se à pesquisa descritiva, documental e quantitativa.
Stephan Klaus Bubeck, Alini da Silva
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DIVIDEND POLICY, TRADING VOLUME AND ORDER IMBALANCE, AND ITS IMPACT ON STOCK PRICE VOLATILITY
Research in Management and AccountingStock price volatility is a statistical measurement of fluctuations over a certain period. Investors observe stock price volatility to estimate the risk or profit to be gained. High and low stock price volatility depends on information about stock prices.
Putri Elgi Ramadhani, Erida Herlina
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CONTEXT MATTERS: EXPLORING THE DYNAMICS OF IFRS ADOPTION IN INDIA AND PAKISTAN
Research in Management and AccountingThe International Financial Reporting Standards (IFRS) are a universally accepted accounting practice framework. Established by the International Accounting Standards Board (IASB), IFRS promotes transparency and comparability in financial reporting. This
Maruful Islam +2 more
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