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This study examines the role of earnings management in the relationship between firm performance and capital structure, dividing earnings management into discretionary and nondiscretionary accruals to test established theories on the capital structure ...
Adnan Shoaib, Muhammad Ayub Siddiqui
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Managing Entrepreneurial Employees Who Bring Their Own IT to Work [PDF]
Why do some employees invest their own time and money to acquire consumer information technology (IT) for use in the workplace as corporate IT? This behaviour occurs even when their firms already possess considerable IT resources. Moreover, IT governance
David Hudson
doaj
Democratic governance and the firm
An intended contribution to new thinking on an institution that seems to have lost memory of its origins and functions, conducted with the tools of organization, law and economics.
Anna Grandori
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CRESCIMENTO DA FIRMA CONTEMPORÂNEA: ESTUDO DE CASO DE UMA INSTITUIÇÃO DE ENSINO SUPERIOR
The competition among firms is observed in all markets being them producers of goods orservices providers. Under the point of view of many competition aspects and market, a HigherEducation Institution also configures itself as being ...
Samuel Martim de Conto +2 more
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In theory, market-based regulatory instruments correct market failures at least cost. However, evidence on their efficacy remains scarce. Using administrative data, we estimate that, on average, the EU ETS – the world's first and largest market-based ...
J. Colmer +3 more
semanticscholar +1 more source
A theory of gazelle growth: Competition, venture capital finance and policy
This paper proposes a theory of gazelle growth in which gazelles can either grow organically or by acquisitions. In the model, there are three types of firms: incumbent, target, and gazelle.
M. Kaya, L. Persson
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IMPACT OF CONCENTRATED OWNERSHIP ON FIRM GROWTH [PDF]
This study is an attempt to investigate the impact of concentrated ownership on the growth of the manufacturing firms listed at Pakistan Stock Exchange for the data 2006-2016.
Ayesha REHAN +2 more
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We develop a search model of informal labour markets with realistic labour regulations, including minimum wage, and heterogeneous workers and firms. Smaller firms and lower wages in the informal sector emerge endogenously as firms and workers decide ...
Daniel Haanwinckel, Rodrigo R. Soares
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The Modifiability of Deferred Taxes and their Place in the Balance Sheet and Capital Equations
In the second half of the XX century, the accounting scientific community accepted as an assumption that deferred taxes qualify as assets and liabilities, because the inflow or outflow of economic benefits depends on them, but there was no clear ...
A. A. Aksent’ev
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The board of directors and firm performance: empirical evidence from listed companies
PurposeThis study aims to reconcile some of the conflicting results in prior studies of the board structure–firm performance relationship and to evaluate the effectiveness and applicability of agency theory in the specific context of Italian corporate ...
A. Merendino, R. Melville
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