Results 1 to 10 of about 90,787 (269)

Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2023
Before the Finance Act 2019, multinationals exploited the absence of thin capitalization rule in Nigeria, resulting in the government's loss of tax revenue.
Ifeoma Osamor   +2 more
doaj   +1 more source

Do microfinance banks’ activities affect Nigeria’s economic development? [PDF]

open access: yesBanks and Bank Systems, 2022
Microfinance banks were set up to provide financial services to poor people to reduce the rate of poverty and improve the quality of living in the country.
Adegbola Olubukola Otekunrin   +4 more
doaj   +1 more source

Before and During the Covid-19 Pandemic: Indonesia’s Pharmaceutical Financial Performance Analysis [PDF]

open access: yesSHS Web of Conferences, 2022
The purpose of this study is to analyze the financial performance of pharmaceutical companies before and during the covid-19 pandemic. This analysis uses liquidity ratios, profitability ratios, leverage methods with a comparative approach, because the ...
Tanor Linda A. O.   +1 more
doaj   +1 more source

The determinant of African banks’ capital structure: Basel III Accord or bank-specific factors?

open access: yesJournal of Economic and Financial Sciences, 2022
Orientation: The decision to have an optimum mix of capital structure is an issue of concern for financial service firms as much as other firms. Research purpose: The study investigated the impact of the Basel III regulatory requirements and other bank ...
Ayodeji M. Obadire   +2 more
doaj   +1 more source

Disciplining Role of Debts, Information Asymmetry, and Firm Value: Two-Step Generalized Methods of Moments [PDF]

open access: yesJournal of Asset Management and Financing, 2020
Objective: According to the pecking order theory, in the context of information asymmetry, debt financing can decrease the adverse selection costs, increase the firm value, and serve as a financial disciplinary device. The main objective of this research
Abbas Aflatooni
doaj   +1 more source

DENETİM KALİTESİ ÜZERİNDE BORÇLANMA MALİYETLERİ, KALDIRAÇ ORANLARI VE İŞLETME BÜYÜKLÜĞÜNÜN ETKİSİ / The Effect Of Borrowing Costs, Leverage Ratios And Business Size On Audit Quality

open access: yesUluslararası Ekonomi, İşletme ve Politika Dergisi, 2022
Bu çalışmada BIST’te işlem gören işletmelerin denetim kaliteleri üzerinde borçlanma maliyetleri, kaldıraç oranı ve işletme büyüklüklerinin etkisinin tespit edilmesi amaçlanmıştır.
Yusuf Kurt
doaj   +1 more source

The relationship between internal control and credit risk – The case of commercial banks in Vietnam

open access: yesCogent Business & Management, 2021
This study examines whether the agency problem regarding credit risk is a useful corporate governance mechanism for controlling credit risk. For this purpose, we estimate the impact of internal control and agency problems on credit risk in commercial ...
Nguyen Kim Quoc Trung
doaj   +1 more source

PENGARUH CORPORATE GOVERNANCE DAN KINERJA PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN BAGI PERUSAHAAN GO PUBLIC

open access: yesRiset Akuntansi, 2021
This study aims to determine the effect of the board of commissioners, audit committees, profitability ratios, leverage ratios, and liquidity ratios on the timely delivery of financial statements. In this study the commissioner variable is proxied by the
pipit rosita andarsari
doaj   +1 more source

Pangsa Pasar, Rasio Leverage, dan Rasio Intensitas Modal sebagai Determinan Profitabilitas Perusahaan

open access: yesJurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2021
The goal of this research was to analyze the effect of capital intensity ratio, leverage ratio, and market share on profitability both partially and simultaneously.
Felania Rinta Maharani   +2 more
doaj   +1 more source

How does the Policy Leverage the "Resident Leverage Ratio"?

open access: yesFrontiers in Business, Economics and Management, 2022
Under the background that the international economy is in great recession and the new development pattern of domestic and international double circulation has gradually become a consensus macro-economy new normal, this paper investigates 31 provinces and cities' policies and residents' leverage ratio in recent ten years, and analyzes the direction and ...
Xin Song   +3 more
openaire   +1 more source

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