Results 51 to 60 of about 14,040 (237)
Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni +3 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The increasing salience of climate change has intensified attention to the roe of ESG ratings in shaping firms' green innovation. We examine the link between ESG performance and green innovation, highlighting the role of participation in global innovation networks.
Miaomiao Tao +3 more
wiley +1 more source
The Analysis of the Executive Overconfidence in Fraudulent Companies [PDF]
بررسیهای حسابداری و حسابرسی, 2017 Executive overconfidence is one of the consequences of positive expectations about future performance, therefore failure to reach the specified goals may increase managers tendency to fraudulent financial reports.
kawa Qaderi, Kaveh Ghaderi
doaj +1 more source
Journal of Accounting and Investment, 2022 Research Aims: The article was written with the intention to inspect the amplified impact of CSR disclosure by choosing women on the boards of directors in the companies on investment inefficiency.
Ulfah Tika Saputri, Fitri Agustina
doaj +1 more source
Insider Ownership and Investment Efficiency
International Journal of Finance &Economics, EarlyView.ABSTRACT This study examines the relationship between insider ownership and investment efficiency in Indian publicly listed firms, utilising panel data spanning 2001 to 2015. It explores how agency conflicts contribute to suboptimal capital investment decisions. Our analysis reveals that increased insider ownership is associated with reduced investment
Bibek Bhatta
wiley +1 more source
Financial Reporting Quality, Free Cash Flow, and Investment Efficiency
SHS Web of Conferences, 2015 This paper based on the perspective of firm’s agency conflicts to examine the relationship between financial reporting quality and investment efficiency and to analyze the interaction effect between financial reporting and free cash flow on investment ...
Wang Fusheng, Zhu Zhibiao, Hoffmire John
doaj +1 more source
The Study of Accruals and Conservatism Effect on Investment Efficiency [PDF]
پژوهشهای تجربی حسابداری, 2013 ،This paper by using adjusted model of biddle et al (2009), conditional relationship between conservatism and accrual quality on investment efficiency has been tested in Tehran stock exchange (TSE) during 2006-2009.
Hossien Fakhari, Shadi Rasooli
doaj +1 more source
International Journal of Finance &Economics, EarlyView.ABSTRACT This study aims to classify pivotal fintech innovations and explore the prospects and pitfalls associated with emerging fintech services extensively discussed in the literature. We conducted a multistage systematic review of research published on fintech over the past decade from a technological perspective. Using the Preferred Reporting Items
Muhammad Imran Qureshi, Nohman Khan
wiley +1 more source
CSR disclosure and investment efficiency in MENA countries: The moderating role of CSR committee
Strategic Change, EarlyView.ABSTRACT Corporate social responsibility disclosure (CSRD) is often recognized as a transparency mechanism that allows companies to communicate their commitment to CSR. However, CSRD may also exacerbate agency conflicts. This study addresses these two contrasting perspectives by investigating the impact of CSRD on investment efficiency and exploring ...
Mohamed Malek Belhoula +3 more
wiley +1 more source
The Investigation of the Relationship between the Value of Cash Holding and EVA Performance Evaluation of Companies Listed in Tehran Stock Exchange [PDF]
راهبرد مدیریت مالی, 2016 This paper investigates the effect of the economic value added (EVA) performance evaluation on the value of the cash holdings of Tehran Stock Exchange firms.
Ghazaleh Razeghi, Zahra Amirhosseini
doaj +1 more source