Showing 1 - 10 of 1,165
The purpose of this paper is to examine the relationship between profitability and sporting performance in European football. Profitability has been rarely studied because it has not been considered an aim of European clubs, in contrast with American clubs. However, the emergence of investors...
Persistent link: https://www.econbiz.de/10012202772
This study estimates the effect of COVID-19 on listed small and medium enterprises' capital structures in Vietnam from 2010 to 2020 by a dynamic panel model with 825 observations. Conducting the generalized method of moments, the findings show that COVID-19 is a significant factor affecting...
Persistent link: https://www.econbiz.de/10014500714
This paper analyzes how fast do family businesses react to a decline in their financial performance. Turnaround is especially relevant in family businesses due to the importance of non-economic goals. We study the differences between family and non-family businesses in relation to closure and...
Persistent link: https://www.econbiz.de/10014506587
-level federations and use a stochastic meta-frontier cost function model, which enables the decomposition of meta-frontier efficiency … as follows: first, the meta-cost efficiency scores of JAs in urban areas are, on average, larger than those in rural … between urban and rural areas in cost-reduction effects. Finally, financial activities bring higher efficiency for JAs in …
Persistent link: https://www.econbiz.de/10013459615
This study investigates the effect of characteristics of board of directors and audit committee strength on audit fees internal control quality. In this study, 84 companies listed on the Tehran Stock Exchange were evaluated from 2014 to 2016. Panel regres sion model and panel logistic regression...
Persistent link: https://www.econbiz.de/10012257176
This research examines the effectiveness of Family Constitution or Family Protocol agreements in mitigating each type of agency conflict in family firms. We performed a qualitative analysis, through a case study, and found that the succession process is the main driver for implementing this...
Persistent link: https://www.econbiz.de/10014281542
In this paper, a theoretical relationship is obtained to measure the effect that inefficiency has on marginal costs, degree of economies of scale and technical change. It is shown that when the relationship between inefficiency and output level is ignored, the estimation of marginal costs and...
Persistent link: https://www.econbiz.de/10012260171
we find that the cost of using cash in Uruguay is approximately 0.61% of GDP. Interestingly, 98.1% of this cost is borne … by the private sector: banks and retailers 77.1% and households 21.0%. The cost of using checks is equivalent to 0.04% of … GDP. Overall, replacing paper-cash and checks by other (electronic) means of payment would imply a transaction cost …
Persistent link: https://www.econbiz.de/10012305828
The paper deals with the environmental costs (EC) in the electrical equipment industry by using environmental accounting as a strategic instrument for controlling the economic entity (EE). The novelty of the study consists of integrating a mathematical model in environmental management...
Persistent link: https://www.econbiz.de/10012271797
When a loan is close to becoming non-performing, banks have stronger incentives to renegotiate it in favourable conditions for the borrower (loan forbearance) rather than for recognising and resolving the non-performing loan. At the aggregated level and looking at borrowers (non-financial...
Persistent link: https://www.econbiz.de/10014375471