This paper aims to explore the effect of the Algiers Stock Exchange listing on real earnings management. The study included 14 non-financial non-listed companies during the period 2015-2019 and six non-financial listed companies during the period 2010-2019. Due to the small number of companies...

Through the unexpected event of the US-China trade war, this article explores whether the valuation of overseas listed companies is affected in the context of the trade war between the two countries and the changes in the connection between business valuation and the two stock markets. By taking...

This paper investigates how managerial attention to goals and stakeholders has changed over time. Building on the attention-based view, we argue that managerial attention is shaped by institutional logics, as well as organizational roles and firm-specific factors. Using textual analysis of...

In the current knowledge economy, intellectual capital serves as a strategic asset, yielding competitive advantage. Studies have explored how this asset affects organizational performance. These studies were mostly on the banking industry, at the expense of listed firms, which constitute a...

We study the impact of toxic emissions on the migration of corporate executives. We link data on the opening of industrial plants emitting toxic air pollutants with information on the career paths of executives at all S&P 1500 firms over the 1996-2014 period. We find that (1) the opening of...

This study is taken to describe the relationship between the levels of debt, dividend policy and the performance of firms listed in Vietnamese stock market. The dividend policy is proxied by the dividend yield while firm’s performance is measured by ROE, ROA, and P/E. The total number of...

Objective - The purpose of this research is to obtain empirical research on the effect of corporate governance on earnings management in distressed and non-distressed companies. Corporate governance in this research is measured by independent board, audit committee, board of commissioners,...

This panel data set comprises of the annual factoring payables and financial ratios of 261 publicly listed firms in Turkey for the period of 2012e2017. The raw data are drawn from three different sources; the Central Bank of Republic of Turkey (CBRT) database, the audit reports disclosed through...