Employee Satisfaction and Real Activities Earnings Management
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This paper examines the relation between employee satisfaction and real activities earnings management. Based on a holistic view of the balanced scorecard approach, employee satisfaction often plays a role in promoting desirable corporate outcomes.
Jaeseong Lim
wiley +1 more source
NMIMS Management ReviewThe aim of this study is to explore the impact of overall and individual environmental, social and governance (ESG) disclosure scores on firm performance of the financial and non-financial companies.
Kapil Shobhwani, Shilpa Lodha
doaj +1 more source
The Effect of Free Cash Flow and Capital Structure on Different Criteria for Evaluating the Performance of the Material Industry and Pharmaceutical Products Companies Listed on the Tehran Stock Exchange [PDF]
حسابداری سلامت, 2014 Introduction: In the world today, regarding the competitive market conditions, it is necessary to determine an appropriate method for financing in order to increase profitability and corporate survival.
M. Aghaie +2 more
doaj
Accruals, Investment and Errors-in-Variables [PDF]
We formulate well-known discretionary accruals models in an investment setting. Given that accruals basically consist of short-term investment, we introduce, (i) cash-flows, as a proxy for financial constraints and other financial markets imperfections ...
Christian Calmès +3 more
core
Leader Succession and Strategic Change: The Role of Leader's Subgroups Size
Strategic Change, EarlyView.ABSTRACT Research suggests that new CEO successors drive strategic change through the subgroup of their immediate collaborators. However, it remains unclear how this subgroup is configured. In this research, we address this limitation by introducing a new concept of “CEO's subgroup size” (the number of TMT members in the CEO's subgroup).
Yue Zhang, Oluremi B. Ayoko
wiley +1 more source
VARIABEL-VARIABEL YANG MEMPENGARUHI TOBIN’S Q BROKERAGE HOUSE DI INDONESIA
Jurnal Ilmiah Akuntansi dan Bisnis, 2012 ABSTRAK Penelitian ini bertujuan mengetahui variabel-variabel yang mempengaruhi Tobin’s Q sebagai proksi market power brokerage house yang terdaftar di Bursa Efek Indonesia dengan cara melakukan pemodelan ekonometrika sampai memperoleh model yang ...
Putu Agus Ardiana
doaj
Wealth and asset price effects on economic activity [PDF]
Do asset prices affect real activity? This question has taken on a new importance in recent years, as asset values first surged at the end of 1990s and, thereafter, dramatically retreated.
Alpo Willman +8 more
core
THE IMPACT OF INTERNATIONALIZATION AND R&D ON FIRM PERFORMANCE [PDF]
, 2016 The aim of this study is to examine the effect of internationalization on firm performance namely operating performance and financial performance. The dependent variables in this study are operating performance, which is divided ROA and ROS, and also ...
Juwana, Elsandra, Marciano, Deddy
core
The Role of Governance in Shaping CSR and Financial Outcomes in Portuguese SMEs
Strategic Change, EarlyView.ABSTRACT This study examines the influence of corporate governance mechanisms on financial performance and Corporate Social Responsibility (CSR) investments in Portuguese‐listed small and medium‐sized enterprises (SMEs). This research explores how governance structures, such as board size, CEO duality, and board independence, affect both financial ...
Renato Pereira +3 more
wiley +1 more source
A survey on the relationship between stock liquidity with firm performance: A case study of Tehran Stock Exchange [PDF]
Management Science Letters, 2013 Liquidity play an important role on performance of firms listed in Stock Exchange. When there is a good flow of trading stocks, people could expect more financing through absorbing investors on market.
Hasan Ghalibaf Asle +2 more
doaj