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Audit Partner Characteristics and Their Impacts on Audit Quality: Evidence from around the World
Published 2024-07-01“…Public company audits are not homogenous. Varying audit partner attributes, including gender, age, location, and expertise, play important roles in explaining audit outcome disparities. …”
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Pelletization of fly ash for utilization in dynamic sorption processes
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End User Computing Satisfaction : Model Analisis Kepuasan Pengguna Aplikasi Menggunakan Partial Least Square Structural Equation Modeling (Studi Kasus)
Published 2021-11-01“…Abstract Toyota Sales Operation or known as AUTO2000 is part of the public company PT. Astra that engaged in the automotive sector and has done several service improvements to increase customer satisfaction. …”
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Potentials for savings in the Slovenian public enterprises and investments in infrastructure?
Published 2010-10-01“…By reducing expenditures public companies achieve higher profits, from which the state in turn receives firstly, dividends as a form of budgetary revenue; and secondly, increased tax revenues, as public companies are not exempt from paying corporate income tax. …”
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The Influence of ESG on Return on Asset ASEAN Companies 2013-2023
Published 2024-12-01“…This research cannot be generalized to different regions or periods and is limited to several public companies and the research time range 2013-2023. …”
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Concilier le profit et l’intérêt général : l’État actionnaire dans les dynamiques historiques du capitalisme
Published 2021-07-01“…From the 1990s onwards, the figure of the shareholding state emerged as an attempt to rationalize the ways of governing public companies through instruments and practices derived from finance. …”
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Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals
Published 2018-01-01“…This article aims to measure the effect of the audit firm rotation on the earnings quality of Brazilian public companies listed on BM&FBOVESPA in the period from 2008 to 2015. …”
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Comparative analysis of the effects of business of public enterprises in Serbia
Published 2023-01-01“…Although efforts have been made to restructure public companies, the situation is still unsatisfactory and this sector has remained mostly untransformed and ineffective. …”
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Earnings Management and Quarterly Discretionary Accruals Level in the Brazilian Stock Market
Published 2019-01-01“…This study aims to investigate the behavior of the quarterly earnings management level of Brazilian public companies. For this purpose, a sample of 107 companies listed on the B3 Brasil Bolsa Balcão S.A. was selected and the quarterly discretionary accruals among 2012 and 2017 were estimated using Paulo’s (2007) model as a proxy for earnings management. …”
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Assessing ecosystem platforms impact on investment attractiveness of companies
Published 2025-01-01“…In addition, the struggle among public companies on the Russian stock market is intensifying, and the issue of improving investment attractiveness and business efficiency and developing tools to implement these processes is becoming more and more urgent.…”
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Adaptability in the Brazilian Capital Market: Aspects Associated with Efficiency Reported by Companies Listed in B3
Published 2021-01-01“…This article aims to verify the influence of political uncertainty, accounting elements, and the macroeconomic environment on the (in)efficiency of securities traded by Brazilian public companies. Between 2000 and 2019, we used 275 non-financial companies with shares traded in B3. …”
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Analysis of provisions and contingent liabilities in companies listed on B3
Published 2025-01-01“…Contributions of the Study: The research contributes to the literature by demonstrating how Brazilian public companies are dealing with the disclosure of their provisions and contingent liabilities, addressing mandatory and voluntary disclosure in these situations, which are relevant because they have a high potential impact on the results of the year, if they are not disclosed, it is expected to pose risks to investors and other external users of the company. …”
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An exploration of South African corporate communication practices and trends
Published 2022-10-01“…Furthermore, the study alludes to the fact that the corporate communication professionals concerned had a basic understanding of the strategic issues where the strategic implications of issues of publicity, company image and reputation were seemingly grasped by professionals. …”
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Enhancing Patient Loyalty Through Operational Strategies and Service Quality: The Impact of Patient Satisfaction on Company Revenue
Published 2025-01-01“…Background: Hospitals, as public companies, must prioritize not only healthcare quality but also revenue and sustainability. …”
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Short-term stock market reaction to the announcement of green bond issue: evidence from Nordic countries
Published 2024-12-01“…This paper aims to assess the short-term stock market reaction to the announcement of green bond issues in Nordic public companies and to determine whether the characteristics of green bond issues and issuers are significant determinants of stock cumulative abnormal return (CAR). …”
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Determinants of Seed Distribution System: The Case of Womberma District, North West Ethiopia
Published 2021-01-01“…The survey result shows that the contribution of public companies for supplying improved bread wheat seed was only 33% whereas 100% of producers confirmed that sources of bread wheat seed were from farm saved and local market which were uncertified leading to production deterioration. …”
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