Results 21 to 30 of about 3,416,087 (312)

Self-perception of ethical behaviour: The case of listed Spanish companies

open access: yesIntangible Capital, 2016
Purpose: This article aims to research into the perception that companies have of their ethical behavior. Design/methodology/approach: A questionnaire was conducted in June 2014 among the listed companies that comprise the IBEX35 index of Spanish stock
Maria José García López   +2 more
doaj   +1 more source

Ownership and control in Italian listed companies

open access: yesPressacademia, 2021
n ...
Anna Paola Micheli   +2 more
openaire   +3 more sources

Controlling Shareholders’ Equity Pledge and Listed Companies’ Stock Repurchase

open access: yesDiscrete Dynamics in Nature and Society, 2022
Based on the unbalanced panel data of China’s A-share listed companies from 2013 to 2021, this paper empirically examines the influence of controlling shareholders’ equity pledge on the listed companies’ stock repurchase.
Zhaolin Wang
doaj   +1 more source

The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies

open access: yesCogent Business & Management, 2021
This paper examines empirical evidence on the impact of financial distress on tax avoidance of 369 listed companies in Vietnam over the 2008–2020 period.
Van Cuong Dang, X. Trần
semanticscholar   +1 more source

The Study on Credit Risk Warning of Regional Listed Companies in China Based on Logistic Model

open access: yesDiscrete Dynamics in Nature and Society, 2021
The paper aims to propose a new method to state the credit risk characteristics of the regional listed companies in China and makes the listed companies avoid involving in credit crisis.
Qingping Zhou   +4 more
doaj   +1 more source

International variations in ESG disclosure – Do cross-listed companies care more?

open access: yes, 2021
We study the quantity of ESG disclosure of 1963 large-cap companies headquartered in 49 countries. Using the Bloomberg ESG disclosure score as the measure of disclosure quantity, we find that firm characteristics explain most of the variation in firms ...
E. Yu, B. Luu
semanticscholar   +1 more source

Financial Fraud Detection of Listed Companies in China: A Machine Learning Approach

open access: yesSustainability, 2022
As the focus of capital market supervision, financial report fraud has shown a development trend of enormous numbers, complex transactions, and hidden means in recent years. To improve audit efficiency and reduce the dependence on non-financial data, the
Yasheng Chen, Zhuojun Wu
semanticscholar   +1 more source

Ownership Structure and the Internationalization Process of Publicly-listed Companies in Poland

open access: yesManagement and Business Administration. Central Europe, 2013
Purpose: The purpose of this paper is to investigate the relationship between ownership structure and the level and scope of internationalization of Polish listed companies.Methodology: The analysis is based on quantitative methods (regression analysis ...
Aleksandra Wasowska
doaj   +1 more source

Kualitas Audit, Profitabilitas, Leverage Dan Struktur Kepemilikan Terhadap Opini Audit Going Concern

open access: yesJurnal Akademi Akuntansi, 2021
This research is aimed to find empirical evidence of the effect of audit quality, profitability, leverage and ownership structure on going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 – 2019. The
Ahmad Juanda, Thomas Fernandez Lamury
doaj   +1 more source

The impact of corporate governance characteristics on companies’ financial performance: Evidence from Romania [PDF]

open access: yesEkonomski Anali, 2022
This paper assesses the possibility of a relationship between corporate governance mechanisms, as independent variables, and firm performance measures, as dependent variables.
Mititean Pompei
doaj   +1 more source

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