Results 11 to 20 of about 794 (208)

Takeover Vulnerability and the Discipline of ESG Overinvestment

open access: yesBusiness Strategy and the Environment
ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi   +2 more
openaire   +2 more sources

Overinvestment, type of subsequent earning management and CEO tenure: Evidences from TSE [PDF]

open access: yesمجله دانش حسابداری, 2017
This study examines the relationship between overinvestment, type of subsequent earnings management and tenure of CEO's of listed companies in Tehran Stock Exchange during the period from 2005 to 2016 deals.
vali khodadadi (Ph.D)   +3 more
doaj   +1 more source

Investigating the Effect of Institutional Ownership and Ownership Concentration on Labor Investment Efficiency [PDF]

open access: yesتحقیقات مالی, 2022
Objective: Efficient investment in human resources and the factors affecting it are among the topics receiving less attention in the academic literature.
Gholamreza Karami   +2 more
doaj   +1 more source

Asymmetric Information and Overinvestment in Quality [PDF]

open access: yesSSRN Electronic Journal, 2007
In a standard adverse selection world, asymmetric information about product quality leads to quality deterioration in the market. Suppose that a higher investment level makes the realization of high quality more likely. Then, if consumers observe the investment (but not the realization of product quality) before purchase, they can infer the probability
Paul Belleflamme, Martin Peitz
openaire   +3 more sources

Financial Reporting Quality, Debt Maturity, and Chief Executive Officer Career Concerns on Investment Efficiency [PDF]

open access: yesBAR: Brazilian Administration Review, 2018
The purpose of this research is to investigate the effect of financial reporting quality, debt maturity, and CEO career concerns on investment efficiency in Indonesia. This study used a sample of 680 observations from non-financial companies in Indonesia
Darlin Aulia, Sylvia Veronica Siregar
doaj   +1 more source

Pengaruh Liputan Media Terhadap Efisiensi Investasi Pada Perusahaan Non Keuangan dalam Perspektif Syariah

open access: yesAl-Mashrof, 2022
This study examines the effect of media coverage on investment efficiency in non-financial companies that trade products according to Islamic law listed in the 2003 DSN-MUI article 3 paragraph 2.
Mia Selvina, Darlin Aulia
doaj   +1 more source

How corporate governance quality affects investment efficiency? An empirical analysis of nonfinancial companies in the Gulf Cooperation Council 2015-2020

open access: yesCogent Business & Management, 2023
Motivated by agency and stakeholder theories, this study aims to investigate the effect of corporate governance quality as measured by a single index on investment efficiency in the six Arab Gulf countries, commonly known as Gulf Cooperation Council (GCC)
Adam Yahya Jafeel   +3 more
doaj   +1 more source

Managerial Ability, Investment Efficiency and Financial Reporting Quality [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2016
This study is aimed to investigate the effects of managerial ability on the investment efficiency and also examine the effect of financial reporting quality on the extent of managerial ability effectiveness on the investment efficiency of firms listed in
daryoush foroghi, amin sakiani
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

The economic limit on sporting success: how can football industry develop?

open access: yesМодернизация, инновация, развитие, 2023
Purpose: of the article is to develop recommendations for the development of football enterprises based on the study of the economic causes of the phenomenon of "overeinvestment" in the football industry.Methods: regression based on the Cobb-Douglas ...
V. V. Platonov, D. A. Kuziaev
doaj   +1 more source

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