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Nexus of information asymmetry, environmental externalities and financial performance: Evidence from listed Nigerian campanies

Ihenyen, Confidence Joel; Mieseigha, Ebipanipre Gabriel - In: Trends Economics and Management 14 (2020) 35, pp. 35-43

, environmental externalities and financial performance, especially in Nigeria. Thus in this paper, we examined the nexus of … information asymmetry, environmental externalities and financial performance in Nigeria. Findings: The study found a clear … indication that the level of financial performance of industrial and consumer goods companies in Nigeria is significantly …

Persistent link: https://www.econbiz.de/10015186052

Audit committee attributes and the reporting timeliness of listed Nigerian firms

Odjaremu, Gloria Okeoghene; Jeroh, Edirin - In: Trends Economics and Management 13 (2019) 34, pp. 69-81

financial reporting by obtaining empirical evidence from listed corporate entities in Nigeria. Findings: The results indicate … financial reporting timeliness among firms in Nigeria. Conclusion: Since the size, independence and diligence of the audit …

Persistent link: https://www.econbiz.de/10015186106

Market Concentration, Market Dynamism and Business Survival

Burke, Andrew; Görg, Holger; Hanley, Aoife - 2006

The paper uses a unique dataset comprising the population of new ventures that enter the UK market in 1998. We argue that we would expect the effect of market concentration on firm survival to be different according to whether an industry is static (low entry and exit) or dynamic. In our...

Persistent link: https://www.econbiz.de/10011279543

The Impact of Business Intelligence Tools on Performance: A User Satisfaction Paradox?

Wieder, Bernhard; Ossimitz, Maria-Luise; Chamoni, Peter - In: International Journal of Economic Sciences and Applied … 5 (2012) 3, pp. 7-32

While Business Intelligence (BI) initiatives have been a top-priority of CIOs around the world for several years, accounting for billions of USD of IT investments per annum (IDC), academic research on the actual benefits derived from BI tools and the drivers of these benefits remain sparse. This...

Persistent link: https://www.econbiz.de/10011310233

R&D spending, competitive advantage, and firm performance in Thailand

Insee, Krittiga; Suttipun, Muttanachai - In: Cogent Business & Management 10 (2023) 2, pp. 1-17

The study aims to examine the relationship between R&D spending and firm performance and to test for the mediator effect of competitive advantage on the relationship between R&D spending and firm performance of private firms in Thailand. By collecting data from the sample with a questionnaire...

Persistent link: https://www.econbiz.de/10014527847

Does corporate tax avoidance explain firm performance? Evidence from an emerging economy

In: Cogent Business & Management 7 (2020) 1, pp. 1-12

Corporate tax avoidance is an act aiming at reducing tax amount liable to the government, which is expected to raise firm value. However, agency theory postulates that opportunistic managers can lower tax liabilities through the arrangement of complex transactions, enabling them to shirk or...

Persistent link: https://www.econbiz.de/10012657157

Predictors of firm growth in India: An exploratory analysis using accounting information

Mishra, Sibanjan; Deb, Soumya Guha - In: Cogent Economics & Finance 6 (2018) 1, pp. 1-26

This paper aims at identifying relevant financial factors which critically affects firm revenue growth. We specifically focus on the dynamic nature of such factors across up or down-market cycles and also for different scales and size of business. The study uses annual data of 17 accounting and...

Persistent link: https://www.econbiz.de/10012657478

Politically connected independent board and firm performance

Junus, Onong; Nasih, Mohammad; Anshori, Muslich; … - In: Cogent Economics & Finance 10 (2022) 1, pp. 1-19

This research examines the relationship between politically connected independent commissioners and independent directors on firm performance. The sample are all listed companies on the Indonesia Stock Exchange (IDX) from 2010-2017. In this study, we employ the ordinary least squares (OLS)...

Persistent link: https://www.econbiz.de/10015074185

Corporate internet reporting and firm performance: Evidence from Malaysia

Sia, Chai J.; Brahmana, Rayenda; Memarista, Gesti - In: Contemporary Economics 12 (2018) 2, pp. 153-164

Anecdotal evidence showed that the portion of internet users to the population in Malaysia is relatively higher among developing economies. However, there are not many Malaysian listed companies that use the internet as a platform for financial information disclosure. Perhaps, the managers do...

Persistent link: https://www.econbiz.de/10011995332

Does the IFRS 16 affect the key ratios of listed companies? Evidence from Poland

Białek-Jaworska, Anna; Dobroszek, Justyna; Szatkowska, … - In: International Journal of Management and Economics 58 (2022) 3, pp. 299-315

The paper aims to assess the International Financial Reporting Standard (IFRS) 16 "Leases" impact on the lessees' financial situation. The study was conducted on the financial data for 2018-2019 of 494 companies listed on the Warsaw Stock Exchange using the difference-in-differences (DID)...

Persistent link: https://www.econbiz.de/10015192191