Results 81 to 90 of about 794 (208)

How does CEO career variety affect a firms investment efficiency?

Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
While prior studies have extensively examined CEO career variety in developed economies, its implications for investment efficiency in emerging markets remain limited.
Nurul Fitriani, Iman Harymawan, Norazlin Binti Ab Aziz, Dirgahayu Almi Mahati   +3 more
doaj   +1 more source

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

Abacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose, Muhammad Jahangir Ali, Syed Shams, Muhammad Shahin Miah   +3 more
wiley   +1 more source

Firms’ Investment Level and (In)Efficiency: The Role of Accounting Information System Quality

International Journal of Financial Studies
We investigate whether accounting information system quality has an impact on the level and efficiency of firms’ investments. While firms’ growth depends on investment and financing decisions, accounting information is fundamental for the decision-making
Cláudia Pereira, Beatriz Castro, Luís Gomes, Helena Canha   +3 more
doaj   +1 more source

Does Corporate Governance Reduce Overinvestment? The Mediating Role of Information Asymmetry [PDF]

Pakistan Journal of Commerce and Social Sciences, 2019
This study investigates the direct and indirect relationship between corporate governance and agency cost using bootstrap analysis. For a sample of 155 firms during 2009-2015, this study finds statistically significant both direct effect of corporate ...
Samya Tahir , Muhammad Ali Jibran Qamar , Mian Sajid Nazir , Muhammad Usman   +3 more
doaj  

Firm Financial Performance: Disentangling the Corporate Gender Diversity as Driver of ESG Disclosure in EU Companies

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the relationship between gender diversity in senior corporate positions and environmental, social and governance (ESG) initiatives, alongside their impact on corporate financial performance across European Union companies.
Paolo Saona, Laura Muro
wiley   +1 more source

Can Enterprises Invest Efficiently in Smart Cities?

Accounting &Finance, EarlyView.
ABSTRACT The rapid expansion of the digital economy has accelerated smart city (SC) development in China. Using a time‐varying difference‐in‐differences approach, we examine the impact of SC policies on corporate investment efficiency. We document that SC construction significantly enhances investment efficiency, with robust results across multiple ...
Jingmiao Li, Dehong Liu, Yuan George Shan, Xinyue Zhang   +3 more
wiley   +1 more source

Leverage Adjustments, Executive Incentives, and the Market Valuation of Acquisitions Under State Capitalism: Evidence From China

Economics &Politics, EarlyView.
ABSTRACT We examine how state ownership and CEO financial incentives jointly condition the market valuation of acquisition‐related leverage adjustments in 2251 completed M&A deals by Chinese A‐share listed acquirers (2013–2023). Acquirers draw on spare financing capacity at deal completion, with larger leverage increases among underleveraged firms.
Chun I. Lin, Joseph C. P. Shieh, Hao Fang, Yen Hsien Lee   +3 more
wiley   +1 more source

CFO overconfidence, environmental violations, and firm performance. The moderating role of constituency statutes

European Management Review, EarlyView.
Abstract This study examines the relationship between Chief Financial Officer (CFO) overconfidence and firm performance through the lens of environmental violations and constituency statutes. Drawing on stakeholder and upper echelons theories, we find that firms with overconfident CFOs are more likely to commit environmental violations, which ...
Panagiotis Andrikopoulos, Shee‐Yee Khoo, Patrycja Klusak, Yurtsev Uymaz, Huong Vu   +4 more
wiley   +1 more source

Foundation governance for the purposeful ownership of enterprise

European Management Review, EarlyView.
Abstract Foundation‐owned companies are regarded as real‐world examples of commitment to a company purpose, and several world‐class companies have this ownership structure. They have been found to perform surprisingly well, given the accountability and incentive problems anticipated by conventional economic theories when nonprofit organizations own ...
Terry McNulty, Steen Thomsen
wiley   +1 more source

Do public subsidies trigger firms' overinvestment? Evidence from the Korean renewable energy technology industry. [PDF]

Environ Sci Pollut Res Int, 2023
Sung B, Park SD, Choi MS.
europepmc   +1 more source