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listed firms

Auditor choice in Italian non listed firms

Auditor choice in Italian non listed firms

... non-listed firms. Therefore, it may be argued that such firms have an incentive to engage a more credible, high quality auditor when managerial ownership (that is family ownership) ...

33

A research on impairment of assets in listed firms with negative earnings in China

A research on impairment of assets in listed firms with negative earnings in China

... in listed firms with negative earnings is significantly higher than that of non-listed firms with negative ...that listed firms have the motive to manage earnings by the ...

14

Profitability analysis of Chinese listed firms: 1992–2004

Profitability analysis of Chinese listed firms: 1992–2004

... Consistent with the results in Table 3, Table 4 shows that the profitability of listed firms exhibits sharp decline and this decline is monotonous. The mean ROE falls from above 13% in 1993 and 1994 to ...

21

The Impact of Corporate Governance on Firms’ Performance and Earnings Management: The Case of China’s Listed Firms

The Impact of Corporate Governance on Firms’ Performance and Earnings Management: The Case of China’s Listed Firms

... Chinese listed firms, between 2008 and 2014– for our variables of interest could only be found on CSMAR database which provides data back to 1999 on profiles, annual compensation and number of shareholdings ...

13

FINANCIAL PREFERENCES OF LISTED FIRMS IN EMERGING MARKET:

FINANCIAL PREFERENCES OF LISTED FIRMS IN EMERGING MARKET:

... Thai listed firms’ capital structure, following the redefined model that synthesizes the Capital Asset Pricing Model and Hamada equation under the considerations of, pecking order, trade-off theory, and tax ...

9

Risk Disclosure Practices among Malaysian Listed Firms

Risk Disclosure Practices among Malaysian Listed Firms

... among listed firms in Italy and Canada, voluntary risk disclosure was mainly concentrated on present and past risks and was qualitative in nature (Beretta and Bozzolan, 2004; Lajili and Zéghal, ...among ...

5

Assessment of the Effects of Firms Characteristics on Earnings Management of Listed Firms in Nigeria

Assessment of the Effects of Firms Characteristics on Earnings Management of Listed Firms in Nigeria

... of firms’ characteristics on earning management of of listed firms in ...to firms’ characteristics and earnings management in the Nigerian ...by firms attributes ...large firms ...

11

Effects of Liquidity Incentives on Performance of Listed Firms in Kenya

Effects of Liquidity Incentives on Performance of Listed Firms in Kenya

... Abstract- Stock market performance at the Nairobi securities exchange has not improved despite liquidity incentives. It is not clear whether liquidity incentives are a gift or a motivator; sometimes stock market ...

14

EFFECTS OF TAX INCENTIVES ON PERFORMANCE OF LISTED FIRMS IN KENYA

EFFECTS OF TAX INCENTIVES ON PERFORMANCE OF LISTED FIRMS IN KENYA

... Abstract- Stock market performance at the Nairobi securities exchange has not improved despite tax incentives. It is not clear whether tax incentives are a gift or a motivator; sometimes stock market performance ...

13

On target? The incidence of sanctions across listed firms in Iran

On target? The incidence of sanctions across listed firms in Iran

... on listed firms has made our study possible by allowing us to use high-frequency news shocks for identification, there are other important dimensions of the Iranian economy that we do not measure ...for ...

62

The Determinants of the Financing Decisions of Listed and Non-Listed Firms in Ghana

The Determinants of the Financing Decisions of Listed and Non-Listed Firms in Ghana

... among listed companies include: size, profitability, growth, asset maturity structure and non-debt tax ...of listed firms. Among the sample of non-listed companies, the study found size, ...

21

Determinants of trade credit : a study of listed firms
in the Netherlands

Determinants of trade credit : a study of listed firms in the Netherlands

... In addition, most previous researches are based on USA (Petersen & Rajan, 1994; Petersen & Rajan, 1997) and UK (Garcia-Teruel & Martinez-Solano, 2010b; Wilson & Summers, 2002). Only a few are based on ...

55

Impact of social responsibility accounting on the future profitability of listed firms in Kenya

Impact of social responsibility accounting on the future profitability of listed firms in Kenya

... on firms’ profitability in ...selected firms’ annual report and financial summary between ...sample firms invested less than ten percent of their annual profit to social ...

6

Determinants of corporate social responsibility for Dutch listed firms

Determinants of corporate social responsibility for Dutch listed firms

... Dam & Scholtens (2012) demonstrated whether CSR policies of European multinationals can be related to different types of owners, including institutional investors, banks, firms, state, individuals and ...

103

Board Size and Accounting Conservatism of Malaysian Listed Firms

Board Size and Accounting Conservatism of Malaysian Listed Firms

... The central monitoring and controlling system of a firm is the board of director (Fama and Jensen, 1983). It is entrusted with responsibilities to oversee operations of firm and to ensure the interest of shareholders is ...

5

Determinants of environmental disclosures of listed firms in Ghana

Determinants of environmental disclosures of listed firms in Ghana

... Moreover, most of these studies have also been restricted to the developed world and very few studies, to date, have examined the actual environmental reporting practices of firms within the context of de- ...

12

Firms’ Attributes and Environmental Disclosure: Evidence from Listed Firms in Bangladesh

Firms’ Attributes and Environmental Disclosure: Evidence from Listed Firms in Bangladesh

... the firms’ long-term strategy should be consistent with the capital structure (Andrews, 1980; Barton & Gordon, ...the listed companies in ...levered firms (higher risk) should be associated with ...

21

Determinants of diversification by listed firms in China

Determinants of diversification by listed firms in China

... Thus firms in both mature and decline industries have good foundations for ...addition, firms with better cash flow, firms in industries with less development space, or firm with low profitability ...

17

Foreign Ownership and Firm Performance: Evidence from Malaysia

Foreign Ownership and Firm Performance: Evidence from Malaysia

... multinational firms hold significant ownership in firms listed on Bursa ...public listed firms in ...public listed firms were ...

6

The Effect of R&D Investment on Firms’ Financial Performance: Evidence from the Chinese Listed IT Firms

The Effect of R&D Investment on Firms’ Financial Performance: Evidence from the Chinese Listed IT Firms

... between firms R&D and their performance of the same year, while R&D ac- tivities are future-aimed actives, and their impacts may be some years lagged, so, such model may undervalue the contribution of ...

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