First, we change the measures of the core explanatory variables and adopt the digital economy development level in the cities where the listed companies are located as a proxy variable for enterprise degree of digitalization. The estimation results are presented in Column (1) of Table 5 and are...
Enterprises tend to present themselves as eco-conservationists in their annual accounts and CSR reports; however, few companies live up to the image of sustainable performance that they portray for themselves, and many engage in ‘ESG decoupling’, the deceptive of companies that deliberately ...
There is often a negative correlation between the variables studied. The results showed that if the debt collection, debt payment period, the turnover of inventory and net trade cycle to reduce the profitability of companies will increase.A. Shirzad...
Summary, conclusions and policy implications Appendix 1: Tables Appendix 2: Sample companies by index/country Appendix 3: Sample screen shots of the IAS 19 tool screens used for data collection Appendix 4: IAS 19 paragraph 120A defined-benefit pension disclosures collected in Step 1 and Step 2 ...
10.1007/s11782-008-0029-0 RESEARCH ARTICLE NIU Jianjun, YUE Heng, JIANG Guohua Profitability analysis of Chinese listed firms: 1992―2004 © Higher Education Press and Springer-Verlag 2008 Abstract This research collects and analyses the profitability data of Chinese listed companies from 1992 to ...
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
[97] proved that Jordanian companies focus on debt financing rather than equity. Hence, H1 is rejected. 3.2.4 The role of corporate governance in the relationship between earnings management and capital structure in Jordan Table 7 shows the result of the interaction analysis ...
These foundation ownership and control characteristics are factors that might mitigate debtholders' concerns from the agency theory perspective. These attributes could potentially ease the borrowing conditions and reduce the cost of debt for foundation-controlled companies. FOCs also represent a solid ...
In addition to repayment of bank loans, A listed companies will also specify another use of corporate bonds this year: supplementary liquidity. "The company's debt has become the preferred way of financing for listed companies, and more importantly, it is hard to predict that the green channel...
For creditor's rights assets, the usual disposal methods include asset replacement, debt collection, sale of creditor's rights, etc., and can also be converted into the equity of the target enterprise through debt to equity swap. For equity assets, the general exit methods include buyback, au...