Springer Science and Business Media LLC
Công bố khoa học tiêu biểu
* Dữ liệu chỉ mang tính chất tham khảo
Sắp xếp:
Does ownership structure reduce earnings manipulation practice of Egyptian listed firms? Evidence from a dynamic panel threshold model
Springer Science and Business Media LLC - Tập 9 - Trang 1-18 - 2023
This paper analyzes the nonlinear relationship between corporate ownership structure and income manipulation through accrual-based earnings management in the Egyptian context. To do so, we develop a sample of 78 listed non-financial firms, covering the period 2008–2017. Using the dynamic panel threshold analysis approach (Seo and Shin in J Econom 195: 169–186, 2016), we found a nonlinear relations...... hiện toàn bộ
Is idiosyncratic risk ignored in asset pricing: Sri Lankan evidence?Abstract The present study focused on one of the important South Asian nations—Sri Lanka—to examine the role of idiosyncratic volatility in asset prices. A four-factor model with idiosyncratic volatility was designed for capturing the market, size, value and idiosyncratic risk yields better than Fama and French’s (J Financ Econ 33:3–56, 1993) three-factor model and ... ... hiện toàn bộ
Springer Science and Business Media LLC - Tập 5 Số 1 - 2019
Effects of employee engagement on organizational performance: case of public universities in Ethiopia
Springer Science and Business Media LLC - - 2024
The objective of this research is to examine the impact of Employee Engagement on Organizational Performance within Public Universities in Ethiopia. It aims to explore the relationship between employee engagement and the overall performance of these institutions, specifically focusing on public universities. By providing significant insights and recommendations, this research will contribute towar...... hiện toàn bộ
Do financing institutions consider operating performance in estimating cost of debt?
Springer Science and Business Media LLC - Tập 9 - Trang 1-11 - 2023
This paper examines the relationship between firm performance and cost of debt. More specifically this paper empirically shows that fund providers charge lower cost on debt for highly performing companies compared to lower performing companies. We argue that the profitable companies are more resilient, and they have more survivable capacity which impacts on the pricing of the cost of debt. In cont...... hiện toàn bộ
Moderating effect of vertical integration on the relationship between sustainability and performance: evidence from oil and gas energy sectorAbstract This research study aims to examine the impact of sustainability on firm performance and analyze how vertical integration moderates the connection between performance and sustainability in the oil and gas sector. We analyzed a sample dataset of oil and gas companies from the top ten oil-producing countries spanned over ten years (2011–2020). The pool-fixed ... ... hiện toàn bộ
Springer Science and Business Media LLC - Tập 9 Số 1
Strategic management accounting and performance implications: a literature review and research agenda
Springer Science and Business Media LLC - Tập 7 - Trang 1-17 - 2021
The important role that management accounting plays in driving organisational performance has been reiterated in the literature. In line with that importance, the call for more effort to enhance knowledge on strategic management accounting has increased over the years. Responding to that call, this study utilised a qualitative approach that involved a systematic review to synthesise existing liter...... hiện toàn bộ
The influence of intellectual capital on organizational performance
Springer Science and Business Media LLC - Tập 9 - Trang 1-14 - 2023
Intellectual capital is by far the most important factor in enhancing organizational performance. Companies require skilled workers who have the know-how, skills, experience, as well as the ability to bring new ideas for the success of the business. The contemporary economy is a knowledge-based economy, which means that information, knowledge, and other intangible assets are considered to be more...... hiện toàn bộ
Firm culture and management accounting practices among manufacturing firms in Nigeria
Springer Science and Business Media LLC - Tập 6 - Trang 1-17 - 2020
This study sought to find out the effects of firm culture on management accounting practices (MAPs). The study used a structured questionnaire to collect data from 220 randomly selected manufacturing firms out of 514 firms and used logistic regression for analysis. This study examined seven dimensions of firm cultures, including innovation/risk orientation culture, people orientation culture, outc...... hiện toàn bộ
Machine learning predictivity applied to consumer creditworthiness
Springer Science and Business Media LLC - Tập 6 - Trang 1-14 - 2020
Credit risk evaluation has a relevant role to financial institutions, since lending may result in real and immediate losses. In particular, default prediction is one of the most challenging activities for managing credit risk. This study analyzes the adequacy of borrower’s classification models using a Brazilian bank’s loan database, and exploring machine learning techniques. We develop Support Ve...... hiện toàn bộ
New Deterministic Solution to a chance constrained linear programming model with Weibull Random Coefficients
Springer Science and Business Media LLC - Tập 4 - Trang 109-120 - 2018
Tổng số: 262
- 1
- 2
- 3
- 4
- 5
- 6
- 10