Results 201 to 210 of about 7,570 (315)

Further evidence regarding the effect of KAMs on audit report lag. [PDF]

PLoS One
Ciğer A, Kınay B, Ocak M.
europepmc   +1 more source

Behind the Scenes a Tax Office Insight into Business Audits

, 1993
Michael D’Ascenzo
openalex   +1 more source

The Black‐Box of ESG Scores From Rating Agencies: Do They Genuinely Reflect Sustainability Practices, or Are They Disproportionately Shaped by Financial Performance?

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study examines the environmental, social and governance (ESG) scoring methodologies used by Bloomberg and S&P Global through the lens of Data Envelopment Analysis (DEA). It addresses a notable gap in the literature by identifying the underlying factors that shape ESG scores and providing practical insights for companies seeking to ...
Philipe Balan, Jorge Antunes, Peter Wanke, Yong Tan, Ali Meftah Gerged   +4 more
wiley   +1 more source

Food Environment Assessment in Primary Schools Before the Implementation of Mexico's 2025 School Food Guidelines: A Mixed Method Analysis. [PDF]

Children (Basel)
Rodríguez-Hernández MF, Fernández-Gaxiola AC, Betanzos-Robledo L, Ligonio-Gamas PG, López-Camarillo D, Tanchez-Sandoval DM, Mejía-Becerril SJ, Álvarez-Rojas VN, Cantoral A, Nissan-Schoenfeld E.   +9 more
europepmc   +1 more source

Determinants of Tax Audit Effectiveness: In The Case of East Gojjam Zone Revenue Office

Asnake Tadege
openalex   +1 more source

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou, Epameinondas Katsikas, Dimitrios Koufopoulos, Konstantinos Spanos   +3 more
wiley   +1 more source

Community Food Environment in Brazilian Medium-Sized Municipality After the Ore Dam Break: Database Creation and Diagnosis. [PDF]

Int J Environ Res Public Health
de Freitas PP, Lopes MS, Ferreira NL, Peixoto SV, Lopes ACS.   +4 more
europepmc   +1 more source

ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang, Xiao Zhang, Michal Wojewodzki, Yuxin Jian, Fadey AbiDaoud   +4 more
wiley   +1 more source

Assessment of some factors that influence the productiveness and competitive performance of local pharmaceutical manufacturing companies in a low-income country setting: The case of Ethiopia. [PDF]

PLOS Glob Public Health
Anley Y, Kerie Anagaw Y, Mekete Alemu F, Ashenef A.   +3 more
europepmc   +1 more source

The Phenomenon of Tax Planning in Indonesia: Effect of aggressive tax planning and audit quality on tax shelter

, 2019
R. Nelly Nur Apandi
openalex   +1 more source