Impact of corporate governance

This study explores the relationship between the Stock Exchange of Thailand Sustainability Index (sSET), Multinational Corporations (MNCs), and Environmental, Social, and Governance (ESG) criteria. Our analysis is based on a sample of 136 companies.

8p viellison 06-05-2024 1 1   Download

This study examines 265 Malaysian listed firms for year 2015 (during) and 2016 (after) GST implementation period. The OLS regression results report that there is significant relationship of corporate governance in firm operating performance particularly during and after GST implementation. Board independent, CEO age and family CEO have positively contribute to sales growth during and after GST implementation. For working capital effectiveness during and after GST implementation, the CEO age and family CEO delineate significant positive association with operating performance (current ratio).

11p longtimenosee10 26-04-2024 3 1   Download

The importance of supply chain governance mechanism has grabbed the attention of academia due to massive corporate scandals in 21st century. The following study is aimed to investigate the supply chain governance mechanism in Iraqi corporations at first stage and develop the relationship between supply chain governance with quality of financial reporting at second stage. The sample of this study is consists of listed Iraqi companies between the time period of 2009 to 2016.

4p longtimenosee10 26-04-2024 3 1   Download

The purpose of this study is to investigate the effect of Corporate Governance and Supply Chain Management on the Accounting and Auditing Environment. The spatial scope of the research includes companies which are admitted to the Tehran Stock Exchange. This research is based on objective, applied and descriptive method, and the realm of time is between 2011 and 2016.

7p longtimenosee10 26-04-2024 3 1   Download

Journal of Finance & Accounting research - No. 05 (24) - 2023 includes papers: The impact of government spending on economic growth in Vietnam; Solutions regarding internal financial management mechanisms and policies for tertiary education institutions under the Ministry of Finance; The impacts of government spending and institution quality on different levels of economic growth: a case study in Vietnamese provinces; Relocating workers to foreign countries for employment: Experiences of some labor dispatch countries and lessons for Vietnam;...

148p longtimenosee09 08-04-2024 5 2   Download

This study aimed to investigate the relationship between internal corporate governance attributes and capital structure in a supply chain process of Malaysian listed firms. Most of prior works were based on agency theory, and the results are mixed. This study endeavored to examine the complementary relationship between multiple factors of governance to avoid providing repeated evidences and or to enrich the existing literature with different perspective, which can be achieved by supply chain strategy. The study was conducted in Malaysian listed firm of period 2014-2015.

12p longtimenosee09 08-04-2024 3 0   Download

The main purpose of the recent research is to investigate the importance of corporate governance in evaluating supply chain capabilities. This investigation aims to assess the direct effect of SC information systems potential, SC relational potential and CG on the SC command and control efficiency of manufacturing companies operational in Tin sector of Indonesia. Additionally, we have investigated the balancing effect of CG in the collaboration between SC capability and operating efficiency of the supply chain.

8p longtimenosee06 27-03-2024 2 2   Download

Collaborative governance plays a critical role in guiding the whole supply chain to achieve its strategic goals. This study aims to examine the impact of information provided via the disclosure of intellectual capital on the cost of equity capital. It also examines the effect of good corporate governance on the relationship between intellectual capital disclosure and supply chain. It examines firms listed on the Indonesian stock exchange for period 2013 to 2015. Data were analyzed using moderated regression analysis.

7p longtimenosee06 27-03-2024 5 2   Download

Tax management is carried out by all companies, including the agricultural sector. In practice, the impact on financial performance caused by various problems relates to accounting policies of biological assets, transparency, accountability, responsibility, independence, fairness, and the size of the company. This study aims to prove empirically whether there is an influence of biological asset accounting policy implications, good corporate governance practices, and company size on tax management through financial performance in agricultural sector companies.

10p longtimenosee06 27-03-2024 6 2   Download

The objective of this study is to provide empirical evidence on how boards of directors, one important internal governance mechanism, can affect the level of bank risk. Using a sample of 21 listed commercial banks in Vietnam over the period 2007-2022, this research finds that board size, the education level of board directors and the representation of women directors have negative impacts on bank risk-taking.

10p vigojek 02-02-2024 8 1   Download

This paper utilizes data collected from the annual reports of banks in Vietnam from 2011 to 2021. The modified value-added intellectual coefficient (MVAIC) model is adopted to measure a bank’s intellectual capital efficiency. In addition, the generalized method of moments is utilized to ensure the robustness of the findings

14p vigrab 02-02-2024 6 2   Download

This research aims at assessing the impact of corporate governance through two synthesis factors of the Board and the Audit Committee to the behavior of earnings management through a data sample consisting of 58 listed manufacture companies from 2012 to 2016 in Vietnam securities market.

13p vimarillynhewson 02-01-2024 5 3   Download

Ebook "Global accountabilities: Participation, pluralism, and public ethics" is treats it as a socially constructed means of control that can be used by the weak as well as the powerful. It contributes analytical depth to the diverse debates on accountability in modern organizations by exploring its nature, forms and impacts in civil society organizations, public and inter-governmental agencies and private corporations.

368p tuongnhuoclan 28-11-2023 3 3   Download

Part 1 book "Global operations management" includes content: Sarbanes oxley act and its impacts on corporate governance; a utility function approach for evaluating country performances with dea – the twin goals of decent work and a fair globalization; benefits of including an asian currency unit (ACU) in an optimized world currency basket, the role and design of warehouses in modern supply chains.

109p oursky03 21-08-2023 12 7   Download

This study used data from companies listed on Ho Chi Minh Stock Exchange to investigate the factors impacting on audit fee. The data consisted of a sample of 110 listed companies in 2018. The result indicated that some factors significantly impact on audit fee including Corporate Governance (CG), BIG4 audit firms, Total Assets, and Time. Some other factors did not affect on audit fee include TobinQ and Industry.

5p nhanchienthien 25-07-2023 7 4   Download

The primary aim of this study is to determine the extent to which external auditors, in exercising their responsibilities under the Australian Auditing Standards, conduct additional audit work (proxied by audit fees) when audit clients have experienced known misappropriation of assets (MOA) fraud. The research is motivated by three key factors. The first being the mounting concerns by the Australian government and others in relation to audit quality.

249p runthenight04 02-02-2023 3 1   Download

This thesis contributes to the existing literature in the following ways: First, presenting a systematic study with empirical evidence on the functioning and quality of corporate governance and its impact under the contractual form of FMC. Second, this research represents a step forward from the extant studies focusing on how board characteristics and composition in fund companies by investigating a wider range of relevant governance mechanisms that affect board effectiveness which other studies have not attempted.

203p runthenight04 02-02-2023 8 3   Download

The thesis "Three essays on earnings management in frontier countries" makes three distinct research contributions to the study of . The first study examines institutional settings and its ability to constrain accruals-based earnings management. The second study examines financial statement comparability as it relates to accrual and real earnings management. The third study examines the impact of on bank performance. All studies are interrelated but can be read independently.

279p runordie3 06-07-2022 8 1   Download

This study enhances the understanding of imperfect factor markets by examining the impact of country-level factors on takeover location decisions and the gains to target firms. The results suggest that the likelihood that a completed deal is a cross-border acquisition rather than a domestic acquisition is higher for target countries with lower government quality, weaker investor protection, stronger restrictions on capital mobility, lower corporate tax rates, and more depreciated currencies.

9p vigeneralmotors 13-07-2022 19 6   Download

The paper aims to investigate the impact of Corporate Social Responsibility (CSR) practices on the financial performance of oil and gas firms in Asian countries by using a panel data set that includes 23 firms from 7 Asian countries from 2004 to 2017. The empirical results support the research hypothesis that CSR practices have a negative impact on the financial performance of oil and gas companies.

5p vipatriciawoertz 30-05-2022 15 5   Download