Results 31 to 40 of about 100,814 (313)

The effect of related party transactions on firm performance: the moderating role of political connection in indonesian banking

open access: yesBusiness: Theory and Practice, 2019
This study aims to examine the effect of related party transactions (RPTs) on banks’ performance and investigates political connections as moderator in their causal relationship.
mr Supatmi   +3 more
doaj   +1 more source

Koneksi Politik dan Manajemen Skandal: Sebuah Temuan Empiris Perusahaan BUMN

open access: yesJurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2021
This study aims to examine the probability of scandal management for state owned enterprises that are politically connected companies, and further compares the same phenomena with private companies. Scandal management in this study uses two measurements,
Ronauli V Marbun   +2 more
doaj   +1 more source

Political Connection, Foreign Ownership, and Tax Avoidance: Does Executive Gender Moderate the Relationship?

open access: yesJournal of Economics, Business & Accountancy Ventura, 2022
Tax revenue is a vital source of income to support the economic development of a country. Therefore, this study aims to provide empirical evidence of the influence of political connections and foreign ownership on tax avoidance.
Limpat Akbar Yudanto   +1 more
doaj   +1 more source

Political Connection, Corporate Governance and Tax Aggressiveness [PDF]

open access: yesمجله دانش حسابداری, 2020
Objective: The purpose of this study was to examine the impact of political connection and some key corporate governance proxies, such as independence of the board of directors, institutional shareholders ownership on tax aggressiveness, and the impact ...
Mohammad Kashanipour (Ph.D)   +2 more
doaj   +1 more source

Determinants of marketing innovation among SMEs in Vietnam: a resource-based and stakeholder perspective [PDF]

open access: yesInnovative Marketing, 2020
Innovative marketing practices are essential for firms to increase sales and profitability. This paper aims to investigate the determinants of firms’ marketing innovation based on the employment of resource-based view and stakeholder theory.
To Trung Thanh   +4 more
doaj   +1 more source

The Cost of Political Connections [PDF]

open access: yesReview of Finance, 2018
Abstract Using plant-level data from France, we document a potential cost of political connections for firms that is not offset by other benefits. Politically connected CEOs alter corporate employment decisions to help (regional) politicians in their re-election efforts by having higher job and plant creation rates, and lower rates of ...
Bertrand, Marianne   +3 more
openaire   +3 more sources

Debt Covenant, Political Cost, Political Connection, And Bank Connections Towards Company Value

open access: yesJurnal Akuntansi, 2023
The goal of this study is to look at how debt covenant, political cost, political connection, and bank connections affect company value. The research used secondary data with completed financial reports from 24 public companies or 120 data in the banking
Yuliana, Agus Munandar
doaj   +1 more source

The Higher Power of Religiosity Over Personality on Political Ideology

open access: yes, 2019
Two streams of research, culture war and system justification, have proposed that religious orientations and personality, respectively, play critical roles in political orientations. There has been only limited work integrating these two streams.
Friesen, Amanda   +1 more
core   +1 more source

POLITICAL CONNECTION DAN PENGUNGKAPAN AIR DI INDONESIA

open access: yes, 2021
Penelitian ini bertujuan menguji pengaruh political connection terhadap pengungkapan air perusahaan Badan Usaha Milik Negara (BUMN) dan Non-BUMN di Indonesia.
Honggowati, Setyaningtyas   +2 more
core   +1 more source

Sustainability reporting quality on corporate reputation: the role of political and military connections

open access: yesEconomics and Environment
Sustainability reporting, a tool for gaining and maintaining legitimacy, plays a crucial role in shaping the company's reputation. This study aims to examine the role of the board of commissioners and directors, who have political affiliations and ...
I Dewa Made Endiana   +3 more
doaj   +1 more source

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