The influential factors of internal audit effectiveness: a conceptual model
The purpose of this paper is to systematically review the literature on the influential factors of
internal audit effectiveness and articulate these factors in a conceptual model. A systematic …
internal audit effectiveness and articulate these factors in a conceptual model. A systematic …
Managing bank performance under COVID‐19: A novel inverse DEA efficiency approach
The evolution of the COVID‐19 pandemic is highly unpredictable; however, its impacts are
limited to neither a single sector nor a single country. This study evaluates the performance …
limited to neither a single sector nor a single country. This study evaluates the performance …
The impact of green finance on enterprise investment and financing
G Zhang, B Guo, J Lin - Finance Research Letters, 2023 - Elsevier
Green finance can provide impetus to fight the battle against pollution and realize the green
transformation of the economy, and promote the implementation of the carbon peaking and …
transformation of the economy, and promote the implementation of the carbon peaking and …
Firms' characteristics, corporate governance, and the adoption of sustainability reporting: evidence from Gulf Cooperation Council countries
Purpose The purpose of the study is to investigate the factors that influence the adoption of
new sustainability reporting (SDG) and external assurance (EXTA) practices. This study also …
new sustainability reporting (SDG) and external assurance (EXTA) practices. This study also …
Earnings management and corporate investment efficiency: does the board of directors matter?
Purpose The purpose of this paper is to examine the relationship between earnings
management and the efficiency of French firms' investments. It also investigates the …
management and the efficiency of French firms' investments. It also investigates the …
Corporate social responsibility disclosure and investment decisions: Evidence from Saudi indexed companies
This study investigated the investment decisions of Saudi corporations in the corporate
social responsibility (CSR) context and examined the moderated role of corporate …
social responsibility (CSR) context and examined the moderated role of corporate …
[PDF][PDF] The role of corporate governance in emerging market: Tax avoidance, corporate social responsibility disclosures, risk disclosures, and investment efficiency
A Firmansyah, GA Triastie - Journal of Governance and …, 2020 - virtusinterpress.org
The role of corporate governance in emerging market: Tax avoidance, corporate social
responsibility disclosures, risk disclosure Page 1 Journal of Governance and Regulation …
responsibility disclosures, risk disclosure Page 1 Journal of Governance and Regulation …
The impact of corporate governance and IFRS on the relationship between financial reporting quality and investment efficiency in a continental accounting system
Purpose The purpose of this paper is to investigate whether Financial Reporting Quality
(FRQ), Corporate Governance and IFRS affect investment efficiency of French listed …
(FRQ), Corporate Governance and IFRS affect investment efficiency of French listed …
Corporate tax avoidance and investment efficiency: evidence from the enforcement of tax amnesty in Indonesia
This study examines the investment efficiency of firms engaging in tax avoidance in
Indonesia. We test 2064 firm-year observations of Indonesian listed firms from 2010–2019 …
Indonesia. We test 2064 firm-year observations of Indonesian listed firms from 2010–2019 …
Corporate sustainability disclosure and investment efficiency: The Saudi Arabian context
A Kouaib - Sustainability, 2022 - mdpi.com
Drawing on legitimacy and stakeholders' perspectives, this research aims to investigate the
association between investment efficiency, a value-added corporate activity important to firm …
association between investment efficiency, a value-added corporate activity important to firm …