Results 1 to 10 of about 4,506,422 (255)

Corruption and corporate investment efficiency around the world [PDF]

open access: yesEuropean Journal of Management and Business Economics, 2022
Purpose – The paper investigates the effect of corruption on corporate investment efficiency around the world. Design/methodology/approach – The sample includes 218,350 observations from 30,074 firms across 42 countries.
Xuan Minh Nguyen, Quoc Trung Tran
doaj   +1 more source

Material Sustainability and Investment Efficiency [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2023
This study aims to investigate the effect of material sustainability investment on investment efficiency and to analyze how material sustainability moderates the relationship between accounting conservatism and investment efficiency.
Mina Zarinpour   +2 more
doaj   +1 more source

Investigating the Impact of Tax Avoidance on Investment Efficiency [PDF]

open access: yesمجله دانش حسابداری, 2020
Objective: The objective of this study was to investigate the effects of tax avoidance on the investment efficiency of the companies listed in the Tehran Stock Exchange, TSE.
Alireza Rahimi, Aref Forughi
doaj   +1 more source

Associate Prof., Department of Finance, Faculty of Management and Economics, Urmia University, West Azarbaijan, Urmia, Iran. [PDF]

open access: yesتحقیقات مالی, 2020
Objective: This research is aimed at investigating the impact of internal and external corporate governance on the relationship between information asymmetry and investment efficiency.
Gholamreza Mansourfar   +2 more
doaj   +1 more source

The Moderating Effect of Social Responsibility on the Relationship between Investment and Performance in State-Owned Enterprises [PDF]

open access: yesحسابداری دولتی, 2021
Subject and Purpose of the Article: Studies on strategic development goals in the last half century indicate that social responsibility and commitment have been the basis for judging the performance of governments.
farhad fazilat   +2 more
doaj   +1 more source

Earnings management and investment efficiency [PDF]

open access: yesRevista Brasileira de Gestão De Negócios, 2018
Purpose – To verify the relationship between the quality of the accounting information, measured by earnings management, and the efficiency of investments made by Brazilian companies listed on the BM&FBovespa.
Flavio Sergio Linhares   +2 more
doaj   +1 more source

The nature of corporate social responsibility disclosure and investment efficiency: Evidence from China

open access: yesFrontiers in Environmental Science, 2023
Corporate social responsibility (CSR) disclosure has gained more attention from both practitioners and scholars. Company executives are starting to seek competitive differentiation from their sustainability strategies (McKinsey & Company, 2020). This
Fangliang Huang, Meng Chen, Rongbing Liu
doaj   +1 more source

Corporate Social Responsibility Disclosure and Investment Efficiency [PDF]

open access: yesراهبرد مدیریت مالی, 2017
The aim of this study was to investigate the effect of corporate social responsibility disclosure on the investment efficiency. The evidence reveals that corporate social responsibility disclosure decreases investment inefficiency and consequently ...
Hossein Fakhari   +2 more
doaj   +1 more source

Improving the State Support of Agriculture in a Region [PDF]

open access: yesЭкономика региона, 2018
The improvement of state support for the agro-industry in regions is relevant. The purpose of the study is to find the opportunities for increasing investments to the agriculture, as well as to maximize returns from them.
Valentina Petrovna Neganova   +1 more
doaj   +1 more source

Does employee representation affect corporate investment efficiency? Evidence from China’s capital market

open access: yesChina Journal of Accounting Studies, 2022
This paper is the first empirical study of the economic consequences of the adoption of the employee director system in China from the perspective of the investment efficiency of enterprises, that is, based on empirical study of China’s capital market in
Bingyi Huang, Yuting Huang
doaj   +1 more source

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