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The effect of financial distress on earnings management: Evidence from Egypt [PDF]

open access: yesالمجلة العلمية للدراسات والبحوث المالية والتجارية
The main research objective is to investigate the impact of financial distress on earnings management. the researcher uses secondary data available in the financial statements from a sample of 106 companies listed on the Egyptian Stock Exchange for ten ...
ميار ممدوح خليل محمد   +1 more
doaj   +1 more source

Differences in stock return, corporate value, and risk based on the SRI-KEHATI index status in Indonesia Stock Exchange

open access: yesThe Indonesian Accounting Review, 2015
Recent studies are paid attention to see whether there is a difference among the factors related to stock in companies listed in stock exchange. Therefore, it is also salient to do the same research so that more evidence can be gathered.
Kukuh Fertion
doaj   +1 more source

Adoption of Non-Financial Reporting Practice of the Companies Listed on Bucharest Stock Exchange

open access: yesAudit Financiar, 2020
In the era of continuous transformation, financial statements have lost their relevance to investors. As a result, investors are requesting the publication of non-financial information in order to make wise decisions.
doaj   +1 more source

Mechanisms of investor attention in enhancing ESG performance: evidence from Chinese listed companies

open access: yesDiscover Global Society
In the context of China’s “Dual Carbon” goals and regulatory requirements, listed companies in China are actively engaging in ESG (Environmental, Social, and Governance) practices, and the improvement of ESG performance has become a hot topic in the ...
Dan Lu   +3 more
doaj   +1 more source

STOCK EXCHANGE LISTING INDUCES SOPHISTICATION OF CAPITAL BUDGETING [PDF]

open access: yesRAE: Revista de Administração de Empresas, 2014
This article compares capital budgeting techniques employed in listed and unlisted companies in Brazil. We surveyed the Chief Financial Officers (CFOs) of 398 listed companies and 300 large unlisted companies, and based on 91 respondents, the results ...
Wesley Mendes-da-Silva, Richard Saito
doaj  

A study on the influencing factors of corporate digital transformation: empirical evidence from Chinese listed companies

open access: yesScientific Reports
In an era where digital technology is reshaping business landscapes, understanding the factors that drive corporate digital transformation is essential. In this paper we explore these influencing factors, focusing on Chinese A-share listed companies from
Xu Zhao   +4 more
doaj   +1 more source

Effect of Earnings Quality Properties on The Performance of Companies: Empirical Evidence from South Africa

open access: yesFinance, Accounting and Business Analysis, 2022
Objective: This paper examines the effect of earnings quality properties on the performance of Johannesburg Stock Exchange (JSE) listed companies.
Nyanine Chuele Fonou Dombeu   +3 more
doaj  

Complex impacts between economic policy and listed oil companies: a dynamics-based approach

open access: yesFrontiers in Physics
The causal impacts between economic policy and listed oil companies have been discussed previously, reporting either positive or negative impacts. However, various channels bridge the impacts flowing between them, resulting in multiple causal impacts ...
Yanzhi Duan   +5 more
doaj   +1 more source

EFFECT OF AUDIT COMPLIANCE PARAMETERS ON REGULATORY FILING TIMELINESS OF SOME SELECTED LISTED COMPANIES IN NIGERIA

open access: yesGusau Journal of Accounting and Finance
The study examines the effect of audit compliance parameters on the regulatory filing timeliness of some selected listed companies in Nigeria. Regulatory filing timeliness is measured by the number of days between the financial year-end and the date the
Maarufah Abdulmalik Mohammed, Ph.D   +3 more
doaj   +1 more source

Eco-innovation in the implementation of ESG goals on the example of Polish listed companies

open access: yesEconomics and Environment
The article addresses the issue of companies' implementation of eco-innovations, which are part of the ESG activities they undertake. The main objective of the research was to present and evaluate the relationship between eco-innovation and the ability ...
Jacek Wysocki   +2 more
doaj   +1 more source

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