Narrow search
Showing 1 - 10 of 1,776
Cover Image
Understanding Accounting Fraud Motivation, Protection Procedures, and Firms’ Performance : External Auditors’ Perspective
Yaqoub, M.; Hamad, S.; Alhammadi, H.; Elkelish, Walaa; … - 2023
This paper explores accounting fraud motivation, protection procedures, and the impact on firms‘ performance from the perspective of external auditors. Data were collected through semi-structured interviews with highly experienced external public auditors. This paper highlights personal and...
Persistent link: https://www.econbiz.de/10014361974
Cover Image
The influence of the vulnerability of sectors on their survival and probability of insolvency : the case of small and medium entities in Spain
Somoza, Antonio - In: Revista de métodos cuantitativos para la economía y … 32 (2021), pp. 148-174
sectors to insolvency on their survival and the probability that they will go bankrupt. We collected data from solvent and … in all industries, but profitability and turnover are also essential for the group with the highest levels of insolvency … contribution of this paper is the analysis of insolvency in the two dimensions of survival and probability according to the …
Persistent link: https://www.econbiz.de/10012796113
Cover Image
Zombie Board : Board Tenure and Firm Performance
Huang, Sterling - 2018
We show that board tenure exhibits an inverted U‐shaped relation with firm value and accounting performance. The quality of corporate decisions, such as M&A, financial reporting quality, and CEO compensation, also has a quadratic relation with board tenure. Our results are consistent with the...
Persistent link: https://www.econbiz.de/10012911293
Cover Image
Zombie Boards : Board Tenure and Firm Performance
Huang, Sterling - 2018
We show that board tenure exhibits an inverted U-shaped relation with firm value and accounting performance. The quality of corporate decisions, such as M&A, financial reporting quality, and CEO compensation, also has a quadratic relation with board tenure. Our results are consistent with the...
Persistent link: https://www.econbiz.de/10012938408
Cover Image
Market Determinants of Voluntary Disclosure of Macroeconomic Effects on Corporate Performance
Oxelheim, Lars - 2012
The macroeconomic environment is an important determinant of firm performance. Nevertheless, many firms are simplistic in the approach they use to identify, analyze and create strategies for managing the vital relationship between intrinsic competitiveness and macroeconomic fluctuations. Few...
Persistent link: https://www.econbiz.de/10013102555
Cover Image
Knowledge Building and Firm Performance
Madden, Bartley J. - 2022
If you could choose just one thing for a firm's management to get right in order to survive and prosper over the long term, what would that be? In my view, it is a firm's knowledge-building culture that is most important. This PowerPoint begins with a foundational explanation of knowledge...
Persistent link: https://www.econbiz.de/10014235529
Cover Image
Within-firm Pay Inequality and Firm Performance
De Vito, Antonio; Gomez, Juan-Pedro - 2022
We use a unique data set of over two million matched employer-employee-year observations in Italy over the 1994-2000 period to identify the causal effect of a quasi-exogenous shock to within-firm pay inequality on firm performance, investment, and payout policies. Consistent with our theoretical...
Persistent link: https://www.econbiz.de/10013297640
Cover Image
Do the Right Firms Survive Bankruptcy?
Antill, Samuel - 2020
In U.S. Chapter 11 bankruptcy cases, some firms are liquidated. Others emerge and continue operating. I show that liquidations often reduce creditor recovery, costing creditors billions of dollars every year. I exploit the within-district random assignment of bankruptcy judges to estimate a...
Persistent link: https://www.econbiz.de/10012849346
Cover Image
Default Probability and CEO Turnover for Non-Distressed Firms
Kim, Andy - 2011
Using 2,956 CEO turnovers from 1993 to 2009, I find that default probability is useful in understanding and predicting forced CEO turnovers for non-distressed firms, controlling for conventional performance measures, such as stock performance. The high predictive power is not explained by...
Persistent link: https://www.econbiz.de/10013121262
Cover Image
The Firm's Performance Under Different Bankruptcy Systems : A Europe-USA Empirical Analysis
Lopez-Gutiérrez, Carlos - 2009
This study empirically analyzes the effect that the bankruptcy law has based on the firm's financial situation. In order to do this, we have considered the different types of efficiency and their influence on the firm's value. The study was carried out for Germany, Spain, the United States,...
Persistent link: https://www.econbiz.de/10013157232