The impact of intellectual capital and market capitalization on corporate investment decisions: exploring the mediating and moderating effect of knowledge sharing …
T Thi Nhat Minh, P Dinh Nguyen - Journal of Intellectual Capital, 2024 - emerald.com
Purpose This paper examines the effect of intellectual capital (IC) and market capitalization
(MC) on corporate investment decisions (ID) through the mediating and moderating effects …
(MC) on corporate investment decisions (ID) through the mediating and moderating effects …
The Electronic Accounting Disclosure in the Quality of Accounting Information “An Applied Study on the Industrial Companies in Amman Stock Exchange”
SF Al-Roud, HA Alawawdeh… - Journal of Law and …, 2023 - ojs.journalsdg.org
Purpose: The aim of this study is to identify the effect of the electronic accounting disclosure
(availability of scientific efficiency, knowledge and Awareness, environmental and legal …
(availability of scientific efficiency, knowledge and Awareness, environmental and legal …
Information centralization and stock price crash risk: Cross-country evidence
Our study investigates whether access to corporate disclosure via a national database
affects stock price crash risk. Exploiting the staggered implementation of national databases …
affects stock price crash risk. Exploiting the staggered implementation of national databases …
[PDF][PDF] Centralized Electronic Disclosure System and Financial Statement Comparability
L Li, J Zhang, Y Zhang - 2023 - accounting.utdallas.edu
Prior studies focus on the role of accounting standards and economic agents (eg, auditors or
institutional investors) in shaping financial statement comparability. In this study, we …
institutional investors) in shaping financial statement comparability. In this study, we …
[PDF][PDF] The Impact of Information Exchange Technology on Syndicated Lending
X Huang - 2024 - bayes.city.ac.uk
This study examines the lending market implications of improved information exchange
between syndication arrangers and participants. Using a novel dataset on the adoption of …
between syndication arrangers and participants. Using a novel dataset on the adoption of …
Information Acquisition Costs and Price Informativeness: Global Evidence
We study how global changes in information acquisition costs affect price informativeness.
To provide evidence on this issue, we examine worldwide adoptions of centralized …
To provide evidence on this issue, we examine worldwide adoptions of centralized …