Analysis of financial management decisions on company financial performance with economic value added (eva) as a mediating variable by Ainun Jariah

“…This study uses an exploratory and survey-based approach with secondary data taken from the financial statements of 150 manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2017. A total of 37 companies were selected by purposive sampling and analyzed using SPSS and path analysis. …”
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Effects of green intellectual capital, green accounting, and green innovation on firm value: The moderating role of return on assets by Tri Astuti, Nurmala Ahmar

“…The study employs Warp PLS to analyze data from 88 companies listed on the Sustainable and Responsible Investment (SRI-KEHATI) index on the Indonesia Stock Exchange. The findings indicate that green accounting significantly enhances firm value, while green innovation does not show a direct impact. …”
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Effects of adopting IFRS 9 for the audit of financial instruments in non-financial companies by Shirley Franco da Silva, José Alves Dantas

“…Methodology: The empirical tests were based on the data obtained from 338 non-financial companies listed in the B3 (Stock Exchange) in the period from 2014 to 2021, that appeared in the financial statements and auditing reports on the CVM website. …”
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FIRM’S CHARACTERISTICS AND EARNINGS MANAGEMENT: EVIDENCE FROM LISTED PHARMACEUTICAL COMPANIES IN NIGERIA by Muhammed BELLO, Leye Sherifdeen OYEDIRAN, Emmanuel Yinka ONIFADE

“…The population of this study consists of all listed pharmaceutical companies on the floor of the Nigeria Stock Exchange as at 31st December, 2021. There are eleven (11) listed pharmaceutical companies in Nigeria. …”
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Key determinants of firm value: Evidence from Serbian listed companies by Šepa Anja, Peštović Kristina, Tica Nedeljko, Saković Dušan

“…In more detail, this analysis strives to explain the relationships between company value of listed companies on Belgrade Stock Exchange (BELEX) as a dependent variable, determined through Tobin's Q, and independent variables that include leverage, size, liquidity, growth, asset structure and profitability. …”
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Corporate Social Responsibility, Audit Committee, and Public Accounting Firm: Implications for Tax Aggressiveness in Financial Distress Situations by Aulia Agustini, Nanda Wahyu Indah Kirana

“…The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2023. This study uses a quantitative method with sampling using the purposive sampling method with a sample size of 53 companies with 6 years of observation. …”
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Investment Efficiency in Indonesia's Construction Sub-Sector: An Optimal Portfolio Approach Using the Markowitz Model by Fihha Faqihatun, Euis Bandawaty, Sunaryo Sunaryo, Gunardi Gunardi

“…This study uses the Markowitz Model approach to analyze the allocation of returns and risks in forming an optimal portfolio of construction sub-sector stocks listed on the Indonesia Stock Exchange (IDX) from January to December 2021 as well as identifies the stocks selected as part of the optimal portfolio. …”
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Financial contagion in the US, European and Chinese stock markets during global shocks by Marina Yu. Malkina

“…The data are average daily indices: the Ameri can S&P 500, the European STOXX 600, and the Shanghai Stock Exchange (SSE) Composite Index – for December 2018 – March 2024 obtained from the financial portal Investing.com. …”
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How Do Executives Benefit From Investment Efficiency? Investigating The Use of Accounting Performance-Based Pay: Evidence From Indonesia by Aang Kunaifi, I Made Narsa, Ardianto Ardianto

“…Design/methodology/approach: This study uses a sample comprising 888 firm-year observations of non-financial companies listed on the Indonesian Stock Exchange (IDX) from 2010 to 2018. Finding/result: Using the level of investment efficiency and executive cash compensation as measures, we find that executive accounting performance-based pay significantly increases in investment-efficient firms. …”
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The effect of product market competition and growth opportunity on the relationship between ownership concentration and abnormal returns by Rahim Bonabi Ghadim, Shabnam Rajaee, Davod Mostafazadeh

“…The statistical population of the study is the companies listed on the Tehran Stock Exchange and using systematic sampling method, 130 companies were selected as a research sample for a period of 9 years between 2015 and 2023.Findings: The results of testing the research hypotheses with multiple regression showed that ownership concentration has a negative effect on abnormal returns and product market competition and growth opportunity have a significant negative and positive effect on the relationship between ownership concentration and abnormal return, respectively.Originality/Value: The concentration of ownership leads to the problem of representation between dominant shareholders and minority shareholders (conflict of ownership) and the existence of product market competition as a substitute for strong corporate management and also the existence of growth opportunities that affect the company's future performance due to information uncertainty. …”
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Impact of psychological factors on investment decisions in Nepalese share market: A mediating role of financial literacy by Dhruba Prasad Subedi, Dilli Ram Bhandari

“…The respondents included 410 active individual investors from the Nepal Stock Exchange (NEPSE). The study's findings reveal that psychological factors have a positive and significant effect on investment decisions among investors in the Nepalese stock market. …”
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An exploratory study of the tax rate reconciliation disclosures of JSE listed companies by Rudie Nel, Anja van Niekerk

“…Setting: The study exploited hand-collected tax rate reconciliation data of companies listed on the Johannesburg Stock Exchange (JSE) in South Africa for the financial reporting periods ranging from 2015 to 2022. …”
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CAUSAL RELATIONSHIP AMONGST CORPORATE LONG-TERM FINANCING DECISIONS: EMPIRICAL EVIDENCE OF LISTED NIGERIAN MANUFACTURING FIRMS by Jeremiah Babajide OPALEKE

“…To achieve the aim of this study, a sample of 35 stratifiedly selected Nigerian manufacturing firms on the Nigerian Stock Exchange (NSE) between the periods of 1990-2020 (30 years) were examined, in the quest to fill sectoral and periodical gaps found in the extant empirical studies. …”
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Analysis of the role of financial leverage, good corporate governance, and firm size on profit management by Armi Bakar, Nurlela Nurlela, Martha Ayerza Esra, Brastoro Brastoro, Amelia Sandra

“…This study aims to determine the influence of Financial Leverage, Good Corporate Governance, and Firm Size on manufacturing companies listed on the Indonesia Stock Exchange for the 2020 period during the Covid-19 pandemic. …”
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Pengaruh risk profile, good corporate governance (GCG), earnings (profitability), and capital (capital adequacy), terhadap pertumbuhan laba pada bank syariah by Salsabila Fadila Putri, Irni Yunita

“…This study aims to analyze the influence of bank health levels, assessed based on Risk Profile (Profil resiko), Good Corporate Governance (GCG), Earnings (Profitability), and Capital (Capital Adequacy), on profit growth in Sharia Banks listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. Secondary data used were financial reports published by relevant Islamic banks or the Financial Services Authority (OJK) website with 4 companies as samples. …”
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The influence of foreign, busy board members, and gender diversity on firm bankruptcy by Abdulaziz S. Al Naim, Abdullah A. Aljughaiman, Abdulateif A. Almulhim, Abdulmohsen K. Alosaimi

“…This study examines the impact of three key board characteristics—foreign board members, busy board members, and gender diversity—on firm bankruptcy among companies listed on the Saudi Stock Exchange. The sample consists of 994 firm-year observations of non-financial firms from 2015 to 2023. …”
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Contents

“…Halabi, Alan Labas, Craig Hurley, Sustainability accounting education – a student’s perspective– Edukacja w zakresie rachunkowości zrównoważonego rozwoju – perspektywa studenta 33Małgorzata Macuda, Paweł Zieniuk, Voluntary assurance on sustainability reporting in European companies prior to CSRD implementation– Dobrowolna atestacja sprawozdawczości zrównoważonego rozwoju w spółkach europejskich przed wdrożeniem CSRD 53Hanna Mysaka, Ivan Derun, A bibliometric analysis of the impact of theoretical frameworks on EU Directives: The case of sustainability reporting and non-financial reporting– Bibliometryczna analiza wpływu ram teoretycznych na dyrektywy UE: przypadek sprawozdawczości zrównoważonego rozwoju i sprawozdawczości niefinansowej 75Arleta Szadziewska, Anna Szychta, Halina Waniak-Michalak, Disclosures on the Sustainable Development Goals in the non-financial reports of companies listed on the Warsaw Stock Exchange– Ujawnienia dotyczące Celów Zrównoważonego Rozwoju w raportach niefinansowych spółek notowanych na Giełdzie Papierów Wartościowych w Warszawie 97Paweł Szalacha, Double materiality implementation and its impact on sustainability reporting: Findings from Polish early adopter reports– Wpływ wdrożenia zasady podwójnej istotności na raportowanie zrównoważonego rozwoju: wnioski ze sprawozdań spółek, które jako jedne z pierw-szych w Polsce zastosowały tę zasadę 133Reviews / RecenzjeAnna Szychta, Review of the Handbook of Accounting, Accountability and Governance edited by Garry D. …”
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Modeling of investment attractiveness of countries using entropy analysis of regional stock markets by H. Danylchuk, N. Chebanova, N. Reznik, Y. Vitkovskyi

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Investment preferences of institutional investors in Indonesia: A comparative analysis of pressure-sensitive and pressure-insensitive groups by Dwi Prastowo Darminto, Abdulloh Mubarok, Nurmala Ahmar

“…Data from 938 observations across 253 manufacturing companies listed on the Indonesia Stock Exchange were analyzed using panel data regression. …”
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A Hybrid Approach Integrating Multiple ICEEMDANs, WOA, and RVFL Networks for Economic and Financial Time Series Forecasting by Jiang Wu, Tengfei Zhou, Taiyong Li

“…The proposed MICEEMDAN-WOA-RVFL remarkably outperforms the compared single and ensemble benchmark models in terms of forecasting accuracy and stability, as demonstrated by the experiments conducted using various economic and financial time series, including West Texas Intermediate (WTI) crude oil prices, US dollar/Euro foreign exchange rate (USD/EUR), US industrial production (IP), and Shanghai stock exchange composite index (SSEC).…”
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