Results 21 to 30 of about 7,431,535 (274)

THE IMPACT OF INTANGIBLES ON VALUE CREATION: COMPARATIVE ANALYSIS OF THE GU AND LEV METHODOLOGY FOR THE UNITED STATES SOFTWARE AND HARDWARE SECTOR

open access: yesInvestigaciones Europeas de Dirección y Economía de la Empresa, 2015
The aim of this paper was to analyze the contribution of intangible assets in the value creation of companies, using the methodology proposed by Gu and Lev (2003, 2011).
Cruz Basso, Leonardo Fernando   +3 more
doaj   +1 more source

Exchange-Based and Regulatory Mechanisms for Supporting Corporate Shareholder Value Strategies: International Experience and Russian Practice [PDF]

open access: yesФинансовый журнал
Introduction. Strengthening shareholder value has become a central direction in corporate governance and market attractiveness. In 2025, the Moscow Exchange and the Bank of Russia launched the MOEX Value Building Index (MVBI).
A.L. Rozhkovskiy
doaj   +1 more source

Corporate Governance and Return on Equity Evidence from Pakistan Stock Exchange

open access: yesJournal of Accounting and Finance in Emerging Economies, 2020
The main purpose of this paper is to study whether corporate governance aspects like board size, audit committee and board composition affect the return on equity (performance) of companies listed on Pakistan Stock Exchange.
Wahid Raza   +3 more
doaj   +1 more source

Study on Announcement Effect of Stock Repurchase from the Perspective of Configuration Analysis

open access: yesAdvances in Mathematical Physics, 2021
This paper takes the stock repurchase cases in 2018-2019 after the promulgation of the New Company Law as the research object. Using the qualitative comparative analysis method and PSO-ICA-GARCH model, we analyze the influencing factors of the stock ...
Hong Bing Wang, Ai Hua Jin, Hai Yun Yu
doaj   +1 more source

PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP PRICE TO BOOK VALUE DENGAN RETURN ON ASSET SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2013-2017)

open access: yesProfita, 2018
The most famous main objective of a company is to increase the prosperity of the owner or shareholder by increasing the company value. The researchers used price to book value as the measurement indicator of company value.
Ratna Aprilia Setia Rini   +2 more
doaj   +1 more source

Investor attention and stock returns under negative shocks: an empirical analysis based on “Dragon and Tiger” list in China

open access: yesJournal of Business Economics and Management, 2020
Using the “Dragon and Tiger” list, we construct a clean indicator that directly measures investor attention, empirically test the effect of investor attention on stock return under negative shocks and whether the effect is affected by the bull or bear ...
Xiao-ying Zhai   +2 more
doaj   +1 more source

Application of EVA concept in business "SBB" limited liability company Belgrade [PDF]

open access: yesTrendovi u Poslovanju, 2020
The contemporary business environment has imposed the need to continuously find and define new concepts and tools that support the strategic management of a company.
Bešlić-Obradović Dragana   +1 more
doaj  

The Relation of Upward Earnings Management Incentives and Corporate Governance Mechanism to Asymmetric Expense Behavior [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2017
This study is aimed to investigate the relation of upward earnings management incentives and corporate governance system to asymmetric expense behavior.
hamideh esnaashari, shabnam javanmard
doaj   +1 more source

Managing the Bottom Line: A Path to Higher Shareholder Returns?

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
This study investigates the impact of earnings management on shareholder returns among public companies listed on the Warsaw Stock Exchange (WSE) whose shares were traded throughout the 2014–2023 period. We run multiple linear regression with a stepwise
Michał Comporek
doaj   +1 more source

Chemical Strategies for Multistimuli Responsive Dynamic Covalent Materials in Regenerative Medicine

open access: yesAdvanced Healthcare Materials, EarlyView.
Multistimuli responsive dynamic covalent materials integrate reversible chemistry with the complex chemical, mechanical, and biochemical cues of regenerative environments. This review highlights chemical strategies based on orthogonal dynamic bonds, multicomponent networks, and hierarchical architectures to regulate mechanics, degradation, and ...
Saurabh Joshi   +2 more
wiley   +1 more source

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