Not providing any reviews on the legal frameworks that guarantee the success of this proposal, especially with regard to the accounting expertise of directors in boards Aubert and Grudnitski (2014) Assessing whether there is empirical support of diminished earnings management behaviour following the ena...
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(2019) refer to corporate governance as how power within a bank is exercised and how it makes decisions which guarantee that the members of its board of directors and executives act in the best interests of its long-term shareholders. The scope of corporate governance also embraces business ...
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fixed assets can be said to be the material guarantee of the enterprise to create economic value. At the same time, the effectiveness of an enterprise’s utilization of assets will directly affect its economic efficiency. Therefore, the net value of fixed assets is regarded as one of the inpu...
2009), and participating in CSR activities cannot guarantee higher corporate performance (Marsat and Williams 2013; Shahbaz et al. 2020). CSR has few short-term measurable economic benefits (Kao et al. 2018). Holding the company’s shares is equivalent to facing relatively high risks and ...
Stability compatible with economic dynamism, safety, health at work, assessment of individual careers and the development of inherent competences, opportunities to acquire and maintain professional qualifications, guarantee of adequate income, protection of collective representation and labor market security (...
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This study examines whether and how corporate digitalization affects labor investment practices. Using a sample of Chinese listed companies from 2007 to 2023, we find that corporate digital development is positively associated with labor investment effic
At times, however, some of these subsidiaries might not yet have been covered by a parent's guarantee, or the relationship that combines the default risk of parent and subsidiary might have come to an end or might not have begun. We inc...