Purpose: This study examines the performance of 35 Indonesian Consumer Non-Cyclical Companies through fixed asset, cost of goods sold, and operating expenses as independent variables and market value as mediating variable to company dynamic performance. Design/methodology/approach: Dynamic...

Purpose: This paper examines the impact of asset utilization on the firm's market value and the mediating role of financial performance on a sample of non-financial sectors listed on the Palestinian stock exchange from 2010 to 2018. Design/methodology/approach: This study uses a quantitative...

This study explores market value depreciation among soccer players across the top five European leagues, addressing a critical gap in the sports finance literature by focusing on post-prime valuation dynamics. Leveraging a dataset from the 2023/2024 season, player market values and attributes...

The aim of our paper is to test whether there is a relationship between earnings management and the market value of companies with different ownership structures. Additionally, we examined whether ownership control determines earnings management. Our study was conducted on 632 non-financial...

This study analyses the development of loan players in the German Bundesliga from 2010/2011 to 2021/2022, motivated by the increasing importance of player loans in professional football and upcoming FIFA rule changes to reduce loans. The study analyses 378 loan transfers and compares them with...

In this study, we investigate whether corporate reputation reduces or amplifies mass media news' impact on market value. We conceptualize reputation as comprising a prior knowledge, prominence, and favorability component. Additionally, we theorize about its role in moderating news' effect on...

Purpose: This study examines the performance of 35 Indonesian Consumer Non-Cyclical Companies through fixed asset, cost of goods sold, and operating expenses as independent variables and market value as mediating variable to company dynamic performance. Design/methodology/approach: Dynamic...

This study analyses the development of loan players in the German Bundesliga from 2010/2011 to 2021/2022, motivated by the increasing importance of player loans in professional football and upcoming FIFA rule changes to reduce loans. The study analyses 378 loan transfers and compares them with...

In the era of emerging technologies, many firms explore the role of blockchain technology and its impact on corporate market value. Past research has shown that companies benefit from executing blockchain projects, but little is known about specific value and risk drivers. Hence, we provide...

In 2018, the International Accounting Standards Board (IASB) introduced International Financial Reporting Standard 9 (IFRS 9), which sets out principles for hedge accounting and replaces International Accounting Standard 39 (IAS 39). IFRS 9 aims to provide better information about companies'...

In this study, we investigate whether corporate reputation reduces or amplifies mass media news' impact on market value. We conceptualize reputation as comprising a prior knowledge, prominence, and favorability component. Additionally, we theorize about its role in moderating news' effect on...

Purpose: This research aims to study the impact of profitability indicators on maximizing the market value added and intrinsic value for industrial companies listed on the Iraq Stock Exchange. Design/methodology/approach: The research was structured using the analysis study method, incorporating...

The aim of the paper is to establish the relationship between the customer capital and the company's market value (MV). Examining this impact seems justified as the topic has been rarely investigated till now. The regression analysis was used to achieve the research objective. We analyzed...

Drawing on resource-based theory, we analyze the relationship between having LGBT executives in a firm’s leadership positions and its value and financial performance. The existence of LGBT executives is considered to be associated with employee and customer goodwill towards LGBT-friendly...

Purpose: This paper examines the impact of asset utilization on the firm's market value and the mediating role of financial performance on a sample of non-financial sectors listed on the Palestinian stock exchange from 2010 to 2018. Design/methodology/approach: This study uses a quantitative...

Manufacturers increasingly practice responsible production to build a corporate reputation with sustainability considerations, but little is known about its performance value. Drawing upon the legitimacy and contingency theories, we examine the market value of responsible production practices...

This study aims to contribute to the existing business strategy literature by exploring how brand-building activities contribute to the firm's value by analyzing the direct and indirect effect of investment in the brand value chain on brand resonance, profitability, and market value. This study...

The aim of the article is to try to explain the long-term price volatility of KGHM shares. Therefore the paper presents the relationship between KGHM stock prices and High Grade copper prices. The empirical part of the paper uses econometric cointegration analysis. Based on the estimated models,...