Results 21 to 30 of about 6,589,973 (198)

Does tax aggressiveness and cost of debt affect firm performance? The moderating role of political connections

Cogent Economics & Finance, 2022
Firms in emerging economies continue to suffer as a consequence of tax evasion, high cost of financing, political interference, weak governance systems, and bureaucratic institutions.
Abdullah, Muhammad Arsalan Hashmi, Abdul Mateen, Yousuf Ali Badshah, Muhammad Sikander Iqbal   +4 more
doaj   +1 more source

Effects of Political Connections on Accounting Conservatism, Investment Efficiency and Cost of Financing [PDF]

مجله دانش حسابداری, 2020
Objective: This study aimed to examine the effects of Political connections on accounting conservatism, investment efficiency and cost of financing in the companies listed in the Tehran Stock Exchange during the period 2013 to 2017.
Seyyed Kazem Ebrahimi (Ph.D), Ali Bahrami Nasab, Hossein Sajjadi nasab   +2 more
doaj   +1 more source

Political cost, value balance, and the optimization of university public health emergency governance: an evolutionary game and small signal analysis

Frontiers in Public Health
In major public-health emergencies, universities constitute core nodes within a multi-actor intersecting governance network composed of governments, universities, students, media and social-sector organizations. While uniform closed-campus management can
Rui Wang, Haonan Wu, Haonan Wu, Yingyan Liu, Jianlin Li, Xin Li, Ruihao Li, Ruihao Li   +7 more
doaj   +1 more source

PENGARUH BIAYA LINGKUNGAN, KEPEMILIKAN ASING DAN POLITICAL COST TERHADAP KINERJA PERUSAHAAN PERTAMBANGAN DI INDONESIA

Jurnal AKSI (Akuntansi dan Sistem Informasi), 2018
Permasalahan biaya lingkungan, kepemilikan asing dan political cost terhadap kinerja perusahaan pertambangan menjadi pembahasan yang menarik untuk diteliti. Jenis penelitian ini adalah penelitian asosiatif.
Evada Dewata, Hadi Jauhari, Yuliana Sari, Eka Jumarni   +3 more
doaj   +1 more source

The effect of political connections with the government on the relationship between ownership concentration with quality of financial reporting and the cost of equity capital [PDF]

بررسی‌های حسابداری و حسابرسی, 2014
This study investigates the effect of political connections with the government on the relationship between ownership concentration with quality of financial reporting and the cost of equity capital in companies that are the member of Tehran Stock ...
Farzin Rezaei, Soraya Weysihesar2
doaj   +1 more source

Impact of Board Characteristics, Firm Level Factors and Political Connections on Cost of Capital: Evidence from Pakistan

iRASD Journal of Management, 2022
The purpose of the study is to analyze the impact of board characteristics, firm level factors and political connections on cost of capital. The sample of study comprises of 175 non-financial companies listed on Pakistan Stock Exchange from 2008 to 2021.
Muhammad Bilal Ijaz, Awais Javeed, Sahar Afshan   +2 more
doaj   +1 more source

Determinants of Sticky Cost Behavior [PDF]

مجله دانش حسابداری, 2020
Objective: This study aimed to investigate the determinants of sticky cost behavior including adjustment costs, agency costs, political costs and corporate governance in the companies listed in the Tehran Stock Exchange, using the structural equation ...
Reza Hosseinipour, Farzaneh Nassirzadeh (Ph.D), Mohammad Reza Abbaszadeh (Ph.D)   +2 more
doaj   +1 more source

Does Political Instability moderate the relationship between Corporate Social Responsibility (CSR) and Cost of Capital?

JISR Management and Social Sciences & Economics, 2020
Corporate social responsibility (CSR) is a theme of the decade. A few laws concerning corporate social responsibility have been formulated and promulgated the world, particularly in developing countries like Pakistan.
Ijaz Hussain Bokhari, Maria Shahzadi, Nazline Zakaria, Armanurah Mohammad   +3 more
doaj   +1 more source

The Dual Nature of American Partisan Affect: Examining the Impact of Inparty Affinity and Outparty Animosity on Unique Forms of Political Behavior

Journal of Social and Political Psychology, 2023
Much recent work has focused on Americans’ positive and negative feelings toward their own and opposing political parties. However, there is neither a consensus on how to model such partisan affect, nor a detailed understanding of its consequences for ...
Adi Wiezel, John K. Wagner
doaj   +1 more source

Is an Apple an Orange? A Large Language Model Benchmark for Candidate Term Extraction and Subclass Decisions Against Upper Ontologies in Engineering and Materials Science

Advanced Engineering Materials, EarlyView.
Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch, Maximilian Holland, Klaus Drechsler, Johannes Schilp   +3 more
wiley   +1 more source