Results 11 to 20 of about 2,016 (256)

Drivers of social responsibility disclosure: the moderation of the president director's busyness and political connections [PDF]

AJAR (Asian Journal of Accounting Research), 2021
Purpose - This study aims to examine the effect of company size on social responsibility disclosure. In addition, this study examines the president director's busyness and political connections in moderating the association between company size and ...
Ceicilia Bintang Hari Yudhanti, Bambang Tjahjadi   +1 more
doaj   +1 more source

Political connection status decisions and benefits for firms experiencing financial difficulties in emerging markets [PDF]

Problems and Perspectives in Management, 2022
There is relatively little research exploring the benefits of political connection status decisions for firms experiencing financial difficulties in emerging markets.
Arief Rijanto
doaj   +1 more source

SOKONGAN POLITIK DAN STRUKTUR MODAL PADA PERUSAHAAN SYARIAH INDEKS LQ-45 BURSA EFEK INDONESIA

I-Finance, 2020
The aim of this research was to find out the effect of political connections on the leverage of syariah and non-syariah companies in Indonesia. Politically connected companies are suspected to have higher leverage than companies that are not politically ...
Ernie Hendrawaty, Kamilia Syaputra, KS
doaj   +1 more source

Koneksi Politik dan Manajemen Skandal: Sebuah Temuan Empiris Perusahaan BUMN

Jurnal 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, Andi Manggala Putra, Aniek Wijayanti   +2 more
doaj   +1 more source

Political connections of Chinese fund management companies and fund performance

Financial Review, 2023
AbstractThis study uses hand‐collected information on shareholders’ backgrounds of mutual funds and their fund management companies (FMCs), and administrative and criminal penalties for insider trading as the proxy of government regulation intensity. We fill a gap in the literature by identifying a positive relationship between funds’ performance and ...
Chao He, Lawrence Kryzanowski, Yunfei Zhao   +2 more
openaire   +1 more source

Politically connected independent board and firm performance

Cogent Economics & Finance, 2022
This research examines the relationship between politically connected independent commissioners and independent directors on firm performance. The sample are all listed companies on the Indonesia Stock Exchange (IDX) from 2010–2017.
Onong Junus, Mohammad Nasih, Muslich Anshori, Iman Harymawan   +3 more
doaj   +1 more source

Political and Military Connection, Audit Delay, and Tax Avoidance: An Evidence in Indonesia [PDF]

SHS Web of Conferences, 2022
Many political elites in Indonesia have strategic position in companies. Uniquely, in Indonesia,there are also military elites hold this position. On the contrary, the level of corruption in Indonesia is still very high, and the tax ratio is also low ...
Sumual Frida, Karundeng Frandy
doaj   +1 more source

CSR Disclosures, CSR Awards and Corporate Governance as Determinants of the Cost of Debt: Evidence from Malaysia

International Journal of Financial Studies, 2022
The current study examines the relationship between corporate social responsibility (CSR) disclosures, media announcements of CSR awards and a firm’s cost of debt in Malaysia.
Shyamala Dhoraisingam Samuel, Sakthi Mahenthiran, Ravindran Ramasamy   +2 more
doaj   +1 more source

The Role of Political Connections in the Relationship Between Managerial Ability and Fraudulent Financial Statements

Journal of Accounting and Investment, 2022
Research aims: This study seeks to prove empirical evidence regarding the effect of managerial ability on fraudulent financial statements. Design/Methodology/Approach: The population of this study was manufacturing firms listed on the Indonesia Stock ...
Yahya Yeshua Ahmad, Bambang Subroto, Sari Atmini   +2 more
doaj   +1 more source

The effect of political connections on companies’ performance and value [PDF]

Journal of Accounting in Emerging Economies, 2018
Purpose The purpose of this paper is to examine the effect of companies’ political connections (PCs) on their financial and stock performance, as well as on their market values. Design/methodology/approach A sample of non-financial companies listed on the Tunis Stock Exchange (TSE) between 2012 and 2014 was used. The accounting and financial data of
Anis Maaloul, Raïda Chakroun, Sabrine Yahyaoui   +2 more
openaire   +2 more sources