The impact of board characteristics on corporate investment decisions: an empirical study

BK Agyei-Mensah - … : The international journal of business in society, 2021 - emerald.com
The impact of board characteristics on corporate investment decisions: an empirical study |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

Impact of earnings management on working capital management efficiency

KS Sawarni, S Narayanasamy, PC Padhan - Finance Research Letters, 2023 - Elsevier
This study investigates the impact of earnings management (EM) on the efficiency of
Working Capital Management (WCM) and its components. The study uses M-Score, based …

The discipline vs complement role of product market competition and market power: Evidence from real earnings management in an emerging market

F Sanusi, Y Januarsi, I Purbasari… - Cogent Business & …, 2023 - Taylor & Francis
We empirically study the role of product market competition and market power, discipline vs
complement role, on real earnings management (REM) in Indonesia. Using 1800 firm-year …

Corporate governance and investment efficiency in Indonesia: The moderating role of industry competition

ID Bimo, EE Silalahi… - Journal of Financial …, 2022 - emerald.com
Purpose This study aims to analyse the effect of corporate governance on investment
efficiency and the moderating impact of industry competition on the relationship between …

The impact of corporate governance and IFRS on the relationship between financial reporting quality and investment efficiency in a continental accounting system

A Houcine, M Zitouni, S Srairi - EuroMed Journal of Business, 2022 - emerald.com
Purpose The purpose of this paper is to investigate whether Financial Reporting Quality
(FRQ), Corporate Governance and IFRS affect investment efficiency of French listed …

Financial reporting quality and the effects of CFO gender and board gender diversity

JG Davis, M Garcia-Cestona - Journal of Financial Reporting and …, 2023 - emerald.com
Purpose The purpose of this study is to examine the effects of chief financial officer (CFO)
gender, board gender diversity and the interaction of both factors on financial reporting …

Earnings management, institutional ownership and investment efficiency: evidence from a developing country

AM Eissa, T Elgendy, A Diab - Journal of Financial Reporting and …, 2023 - emerald.com
Earnings management, institutional ownership and investment efficiency: evidence from a
developing country | Emerald Insight Books and journals Case studies Expert Briefings Open …

The relationship between corporate investment decision and firm performance: Moderating role of cash flows

M Saif Ul Islam, MS Meo, M Usman - Journal of Public Affairs, 2022 - Wiley Online Library
This study examines relationship between corporate investment decision and firm
performance with the moderating role of cash flows. The sample of this study is consisting of …

Are female CFOs more ethical to the occurrences of financial reporting fraud? Theoretical and empirical evidence from cross-listed firms in the US

A Maulidi, N Shonhadji, RP Sari… - Journal of Financial …, 2022 - emerald.com
Purpose The purpose of this study is to examine whether female chief financial officers
(CFOs) are associated with the occurrences of financial reporting fraud. This study offers …

The impact of audit quality on earnings management and cost of equity capital: evidence from a developing market

B Le, PH Moore - Journal of Financial Reporting and Accounting, 2023 - emerald.com
Purpose This study aims to examine the effects of audit quality on earnings management
and cost of equity capital (COE) considering the impact of two owner types: government …