The effect of ownership structure and board structure on accounting conservatism throughout financial reporting: Evidence from Jordanian industrial corporations

KE Aburisheh, AA Dahiyat, WO Owais… - Cogent Business & …, 2022 - Taylor & Francis
This study is based upon constructing two models for quantifying the impact of ownership
structure upon accounting conservatism and the impact of board structure upon accounting …

The Optimization Of Employee Stock Option Plan In Achieving Financial Performance

NF Asyik - Jurnal Reviu Akuntansi Dan Keuangan, 2021 - ejournal.umm.ac.id
This study aimed to examine the effects of Intellectual Capital proxied by Human Capital
(HC), Structural Capital (SC), and Customer Capital (CC) on the company's financial …

Uncertainty, Corporate Investment and the Role of Conservative Financial Reporting: Empirical Evidence from Pakistan

H FATIMA, SL RANA, A HAFEEZ - The Journal of Asian Finance …, 2022 - koreascience.kr
The objective of this study is to analyze the impact of conservative financial reporting on
investment during uncertainty. It was assumed that during uncertainty conservative financial …

Earnings Management, Uncertainty and the Role of Conservative Financial Reporting: Empirical Evidence from Pakistan

H FATIMA, A HAQUE, MAJ QAMMAR - The Journal of Asian …, 2022 - koreascience.kr
This study examines whether accounting conservatism can support real earnings
management by reducing accrual earnings management techniques. The net impact of …

Enhancing Profitability through Intellectual Capital Disclosures: A Legal Framework for ESG Integration in Islamic Banking in Indonesia

MR Fadly - Literate: International Journal of Social Science …, 2022 - literate.nusaputra.ac.id
This study examines the impact of intellectual capital disclosures, particularly in the context
of Environmental, Social, and Governance (ESG) integration, on the profitability of Islamic …