Results 31 to 40 of about 2,016 (256)

Political Connections, Institutional Ownership and Earnings Quality in Manufacturing Companies in Indonesia

open access: yesThe International Journal of Accounting and Business Society, 2023
Purpose — This study aims to investigate the influence of political connections on earnings quality. In addition, this study also aims to investigate the influence of institutional ownership on the relationship between political connections and earnings quality. Design/methodology/approaches — This study uses a quantitative approach .
Septia Dwi Anggraini   +2 more
openaire   +1 more source

The Influence of Political Connected Councils on Banking Performance

open access: yesJurnal AKSI (Akuntansi dan Sistem Informasi), 2021
This study aims to determine the effect of politically connected boards on banking performance as measured in accounting performance and the banking market. This study is using quantitative method with the sample of 41 banking companies listed on the IDX
Omega Saputra, Supatmi
doaj  

Board social capital in an emerging market: Do directors’ connections affect corporate risk-taking?

open access: yesBorsa Istanbul Review, 2023
Using a sample of 112 Russian firms, we examine the influence of the board of directors' social capital on corporate risk-taking. We explore three sources of social capital: professional, political, and educational connections of directors.
Conrado Diego García-Gómez   +3 more
doaj   +1 more source

The Influence of Political Connection on Tax Avoidance

open access: yesJurnal Akuntansi dan Keuangan, 2020
The upper echelon theory and rent-seeking theory propose conflicting arguments related to the relationship between a firm’s political connection and tax avoidance.
Zaga Kresna Pratama Putra   +1 more
doaj   +1 more source

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia   +4 more
wiley   +1 more source

Accounting for Substitution: Improving Estimates of GHG Reductions From Cattle‐Based Product Demand Shifts

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Estimates of reductions in greenhouse gas (GHG) emissions from lower demand for cattle‐based products must account for substitution effects. This study collected data through two surveys—one on ground beef and another on dairy milk—to evaluate substitution effects and potential GHG reductions.
Brandon R. McFadden   +5 more
wiley   +1 more source

Swedish farmers' approval of nudges

open access: yesAgribusiness, EarlyView.
Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen   +2 more
wiley   +1 more source

Cash holdings, struktur modal, dan ekspropriasi: political connection dan efektivitas dewan komisaris sebagai moderator

open access: yesJurnal Akuntansi Aktual, 2022
One aspect of the agency theory suggests that controlling shareholders exploit firm’s resources for personal benefits and thus, expropriate minority shareholders.
Christella Gabriel Purwanto   +1 more
doaj   +1 more source

The Role of Coordination Mechanisms and Transaction Costs Promoting Sustainability Performance in Agri‐Food Supply Chains: Evidence From Ecuador

open access: yesAgribusiness, EarlyView.
ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley   +1 more source

Who Are the Consumers of European Farmers' Markets? A Cross‐Country Analysis

open access: yesAgribusiness, EarlyView.
ABSTRACT With substantial growth in the number of farmers' markets (FMs) in developed countries, the number of consumers visiting FMs is also increasing. This study comparatively assesses the consumers of FMs in three European countries where FMs traditionally play a distinctive role in food supply chains.
Áron Török   +6 more
wiley   +1 more source

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