CEO Education from Reputable University and ESG Disclosure: Evidence from Indonesia by Kukuh Shafira Ulinnuha, Iman Harymawan, Siti Nur Aini

“…The sample used in this study consists of 332 companies out of the total population of 407 listed companies on the Indonesia Stock Exchange that disclosed sustainability reports during the period from 2016 to 2020. …”
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Audit committee characteristics and audit report lag: evidence from the Iran by Mehdi Maranjory, Mohadeseh Kouchaki Tajani

“…The purpose of this research was to empirically examine the effect of independence, size, expertise, and gender of the audit committee on audit report lag in firms listed on the Tehran Stock Exchange (TSE). Using unique data from Iran for a 5-year period between 2016 and 2020, the results showed that financial expertise and independence of the audit committee have a significant negative effect on audit report lag. …”
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ENVIRONMENTAL INFORMATION DISCLOSURE AND FIRM VALUE OF LISTED MANUFACTURING COMPANIES IN NIGERIA by M.L. SUBAIR, N.O. SALAU, O.A. OYENIYI, B.B. ANIFOWOSE

“…The study examined environmental information disclosure and firm value of listed manufacturing companies in the Nigerian Stock Exchange Group (NSE). From a population of 56 listed manufacturing firms, a sample size of forty-eight (48) manufacturing firms was determined based on companies with complete information for all six (6) financial years studied. …”
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IFRS vs Bacen Gaap: Accounting Information’s Value Relevance of the Brazilian Financial Institutions by Mariana Titoto Marques, Flávia Zóboli Dalmacio, Amaury José Rezende

“…Brazilian financial institutions that have an Audit Committee and/or are listed on the Stock Exchange are obliged to disclose their financial statements in Bacen GAAP and IFRS. …”
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Factors That Affect Financial Stability Of Listed Firms – Case Of Croatia by Tomislava Pavić Kramarić, Marko Miletić

“…The sample includes non-financial companies listed on the prime and official markets of the Zagreb Stock Exchange from 2018 to 2022. In order to conduct the analysis, a variety of firm-specific, industry-specific and macroeconomic factors were utilized, encompassing company size measured with sales, liquidity expressed with the quick ratio, leverage, earnings per share, Covid-19 dummy variable and inflation. …”
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Can Digital Transformation and Governance Control Managerial Opportunistic Behavior in Earnings Management? by Venna Yolanda, Aria Farah Mita

“…This research investigates the relationship of Digital Transformation, Audit Quality, and Board Characteristics on Earnings Management in non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2022. Analysing 1,440 observations from 228 companies using purposive sampling and fixed effects regression, the findings reveal that Digital Transformation enhances transparency and real-time information access, reducing opportunities for earnings management, consistent with the Resource-Based View theory. …”
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Piotroski, Graham and Greenblatt: an Empirical Approach to Value Investing in the Brazilian Stock Market by Carlos Henrique Souza Domingues, Alexandre Aronne, Francisco Pereira, Frank Magalhães

“…Three portfolios are constructed according to the methodologies developed by each author, using financial and accounting data from a sample of 598 stocks traded in the Brazilian stock exchange during the period Jan/2006-Dec/2019. Parameters of a five-factor model - an extended version of Carhart’s four factor model with the inclusion of an illiquidity factor - are estimated for each of the three portfolios. …”
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A Theoretical Model to Discuss Tax Avoidance Based gn Game Theory by Antônio Paulo Machado Gomes, Jacqueline Veneroso Alves da Cunha, José Roberto de Souza Francisco, Fabiano Teodoro de Rezende Lara

“…A consolidated research line in Brazil identified the proxies for determining the tax aggressiveness of companies listed on the B3 stock exchange. However, none of these studies identified the instrument used by Brazilian companies to carry out tax aggressiveness. …”
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Capital Market Valuation of the Terms of Office of the Chief Executive Officers of Deutsche Telekom After the Initial Public Offering by Torsten J. Gerpott, Roman Schwetz

“…Abstract Assuming that CEOs significantly shape a firm’s strategic positioning, the present study looks at two stock-exchange valuation criteria of the largest German telecommunications network operator, Deutsche Telekom, to reflect on the performance of the four CEOs leading the firm since its Initial Public Offering in 1996. …”
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MODERATING EFFECT OF RISK GOVERNANCE COMMITTEE BETWEEN BOARD INDEPENDENCE AND FINANCIAL PERFORMANCE AMONG NIGERIAN LISTED FINANCIAL INSTITUTIONS by Ibrahim D. ABDULLAHI, Bala Ahmed AHMED

“…The population of the study comprised of 57 financial institutions listed on the Nigerian Stock Exchange as at December 2020 from which a sample of 47 firms was used. …”
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DETERMINANTS OF PROFITABILITY OF NIGERIAN DEPOSIT MONEY BANKS by Wasiu Abiodun Sanyaolu, Trimisiu Tunji Siynbola, Gbadebo Tirimisiyu Ogunmefun, Afeez Babatunde Makinde

“… This study investigates banks’ specific and macroeconomic determinants of profitability of ten listed deposit money banks in Nigerian Stock Exchange from 2008 to 2017 using fixed effect regression. …”
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Moderating Role of Tenure in an Organization and Work Engagement on Organization Citizenship Behaviour and Task Performance by Preeti S. Honnamane, K. Sreekanth, G. P. Girish

“… In this study we explore moderating role of tenure in an organization and work engagement on organization citizenship behaviour and task performance among employees in top 10 IT companies in Bangalore as catalogued by the National Stock Exchange of India. Primary data were collected via an online survey administered to 224 employees between April and September 2022. …”
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EXPLORING THE IMPACT OF ARTIFICIAL INTELLIGENCE ON FINANCIAL ACCOUNTING: OPPORTUNITIES, CHALLENGES, AND FUTURE DIRECTIONS by Ali Khalaf Gatea

“…The case study used a mixed methods approach, and a sample of stakeholders dealing in the Iraq Stock Exchange was taken during 2023 in Iraq. Data collection mainly included a survey conducted on 168 beneficiaries who trade stocks in the stock market, after which 22 clients were selected for personal interviews based on their voluntary willingness to participate in individual interviews. …”
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PENGARUH ASIMETRI INFORMASI, KUALITAS AUDIT, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2018-2022 by Nurhafifah Nurhafifah, Nurshadrina Kartika Sari, Wiwik Fitria Ningsih

“…The object of this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sample selection used a purposive sampling method, so that a total of 32 bank companies were obtained. …”
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DETERMINANTS OF PROFITABILITY OF NIGERIAN DEPOSIT MONEY BANKS by Wasiu Abiodun Sanyaolu, Trimisiu Tunji Siynbola, Gbadebo Tirimisiyu Ogunmefun, Afeez Babatunde Makinde

“… This study investigates banks’ specific and macroeconomic determinants of profitability of ten listed deposit money banks in Nigerian Stock Exchange from 2008 to 2017 using fixed effect regression. …”
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Contingency perspective: company characteristics, risk management voluntary disclosure, and company performance by Yuliusman Yuliusman, Gandy Wahyu Maulana Zulma, Azolla Degita Azis

“…This study uses secondary data with a content analysis approach to the acquisition of risk management disclosure data based on annual report from sample of companies listed on the Indonesia Stock Exchange in 2017-2019 after the IFRS convergence was implemented in Indonesia. …”
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Family in The Business and The Cost of Debt: Evidence from Family Firm in Indonesia by Ade Imam muslim, Bimbim Maghriby, Dani Ramdani

“…For this purpose, we collect family companies that are listed on the Indonesia Stock Exchange for the period 2005 to 2020. The method we use is panel data regression analysis. …”
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Audit Report Lag and Audit Fee Analysis Before and After the Implementation of Key Audit Matters in Indonesia by Vindy Felycia Loverita, Indira Januarti

“…The population for this study includes all companies listed on the Indonesian Stock Exchange for the years 2021 and 2022. The dataset used in this research comprises 966 observations, consisting of 483 companies for each period (2021 and 2022). …”
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WORKING CAPITAL MANAGEMENT AND THE FINANCIAL PERFORMANCE OF CONSUMER GOODS MANUFACTURING COMPANIES IN NIGERIA by CECILIA ADURAYEMI ADU, OLUTAYO OWOLABI SOYOYE

“…The population of this study comprised twenty-four consumer goods firms listed on the Stock Exchange Group as at 2021. Purposive sampling technique was adopted by the study to select ten listed consumer goods firms that have adequate information. …”
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The effect of capital structure and company size on profit management with profitability as a moderating variable by Dewi Kurniawati, Agus Munandar

“…The population of this research includes 63 mining sector companies listed on the Indonesia Stock Exchange for the 2018–2021 period. A sample of 17 companies was selected based on the sampling criteria for the intended sampling method. …”
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