|
|
|
|
|
Ângela Pereira, Cláudia Pereira, Luís Gomes and Armindo Lima
While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in an era of preva...
ver más
|
|
|
|
|
|
|
|
|
|
|
Frode Kjærland, Kristian Forbord, Are Oust and Håkon Stephani
The main issues of accounting reporting regarding goodwill are whether a firm?s management reliably conveys their private information about future earnings, and whether they disclose value-relevant and useful information to accounting users. In the curre...
ver más
|
|
|
|
|
|
|
|
|
|
|
Kokou Dangui and Shaofeng Jia
There is a strong link between water infrastructure and development outcomes. As such, water infrastructure challenges could have an adverse effect on the economy at large. This study investigates the drivers of water infrastructure performance and analy...
ver más
|
|
|
|
|
|
|
|
|
|
|
Panagiotis E. Dimitropoulos and Konstantinos Koronios
The scope of this study is to examine the impact of board gender diversity on corporate cash-holding decisions within the European sport and leisure sector. A sample of 125 unique firms was selected for the period from 2008 to 2019, and analysis was perf...
ver más
|
|
|
|
|
|
|
|
|
|
|
Shuai Zhang, Dajian Zhu, Jiaping Zhang and Lilian Li
In the ?full world? and Anthropocene, global ecological consumption is beyond natural capital?s regenerative and absorptive abilities, and ecological consumption of humanity has to be reduced to have an ecologically sustainable future. To achieve the goa...
ver más
|
|
|
|
|
|
|
|
|
|
|
Aymen Mselmi
Pág. 53 - 60
This paper examines the effect of financial institutions management information system migration to blockchain technology on systemic risk. Our study examines a sample of 40 financial institutions around the world. The aim is to identify to what extent t...
ver más
|
|
|
|
|
|
|
|
|
|
|
Alberto Granzotto,Igor Bernardi Sonza
Pág. 56 - 71
The present work sought to identify the influence of the control structure of the major shareholder on the accounting and market performance of listed and delisted Brazilian companies traded only on B3, as compared to those with a double listing wit...
ver más
|
|
|
|
|
|
|
|
|
|
|
Nur Laila Widyastuti,Djoni Hartono
Pág. in press
In Indonesia, consumers can choose to consume high or low quality gasoline based on their preferences. It might be influenced by the price difference between the two qualities. Changing preference to a higher quality that is affected by the declining rel...
ver más
|
|
|
|
|
|
|
|
|
|
|
Luis Enrique Simbaña-Taipe, David Rodeiro-Pazos, María Jesús Rodríguez-Gulías, Sara Fernández-López
Pág. 70 - 87
This paper analyzes the relationship between firms? innovation and growth measured by sales and labor productivity in Ecuador. The literature on this topic has focused mainly on developed countries. We apply panel data quantile regressions to analyze a s...
ver más
|
|
|
|
|
|
|
|
|
|
|
José Mauricio Gil León,John William Rosso Murillo,Juan Diego Ocampo Rodríguez
Pág. 309 - 325
This paper aims to explain the effect of financial instability on the capital structure of firms in two emerging markets: Colombia and Argentina. For the analysis, the study uses an unbalanced panel dataset with 167 companies, with quarterly data between...
ver más
|
|
|
|
|
|