The Effect of Working Capital Management on Profitability in Companies listed on the Tehran Stock Exchange by Seyed Mojtaba Kavoosi Davoodi, Yasin Seraj, Zeynab Esmaili Dehkalani

“…Originality/Value: It is expected that companies, using proper management of working capital, take steps to increase the company's value and thus increase its shareholders' wealth.…”
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Investigating the Moderating Role of Moderation Cash in the Relationship between Unconditional Conservatism and Bankruptcy Risk by Esmaeil Eghdami, Sadegh Yousef Nezhad, Maedeh Pendashteh

“…Therefore, in addition to benefiting shareholders from this issue at the macroeconomic level, it can also be helpful.…”
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Project Capital Allocation Combination Equilibrium Decision Model Based on Behavioral Option Game by Meirui Zhong, Anqi Zeng, Jianbai Huang, Kairong Hong

“…It draws a conclusion that the option value of projects has changed the utility function of shareholders and managers in capital allocation, whereas fairness preferences of the project managers have changed the way of allocation through psychological utility. …”
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MEDIATING EFFECT OF INTERNAL AUDITORS’ ETHICAL CONDUCT ON THE RELATIONSHIP BETWEEN USAGE OF INFORMATION TECHNOLOGY, MANAGEMENT SUPPORT FOR INTERNAL AUDIT DEPARTMENT, AND INTERNA... by Nura Badamasi, Adura Binti Ahmad

“…Also, this study has implication to support management, shareholders and other policy makers in addressing ineffectiveness and corrupt practices in the Nigerian MDAs. …”
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Quantifying the degree of change in supply chain determinants and resilience during the 2014–2015 economic crisis and the COVID-19 pandemic: placing emphasis by R. S. Rogulin

“…The hypothesis of the study was that the digitisation of culture in companies will become an important tool for optimising the internal and external environment in supply chain management, considering the needs of business, shareholders and society. The aim of the study is to identify the determinants of supply chain management that have changed against the backdrop of digitalisation. …”
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Empirical Research on Seasoned Equity Offerings, Board Member Characteristics, and Corporate Investment Efficiency by Dapeng Zhu, Yongli Li

“…However, due to agency conflicts, information asymmetry, tunneling by major shareholders, and other behaviors, listed companies sometimes fail to make proper use of the refinancing funds. …”
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Cyber security and need to change the model of monitoring fraud and financial crime by Radić Nikola

“…As a result, risk functions need to become more dynamic and flexible, they need to help guide institutions through a complex and changing environment of opportunities and risks, while meeting new expectations key actors - regulators, legislators, shareholders, customers (clients) and the community as a whole. …”
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Corporate governance and organizational Performance: A case of Institut Polytechnique De Byumba, Rwanda. by Bonaventure, Twagirumugabe

“…Organizations are encouraged to adopt good corporate governance practices to improve their performance and also to protect the interest of the shareholders.…”
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THE IMPACT OF AUDIT QUALITY ON FIRM’S PERFORMANCE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA by Fatima Shehu Giwa, Prof. Benjamin Kumai Gugong, Gloria Pam Dachomo

“…The finding from the study indicates that audit firm independence, joint audit, audit firm experience and audit firm partner tenure all have a positive and significant impact on firm’s performance of listed consumer goods firms in Nigeria, only audit firm reputation indicates a negative impact. Hence, shareholders are advised to ensure that their firms are audited by good audit firms that provides more independent, accurate and efficient audit services. …”
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MODERATING EFFECT OF RISK MANAGEMENT COMMITTEE ON BOARD ATTRIBUTES AND FIRM SURVIVAL AMONG LISTED MANUFACTURING COMPANIES IN NIGERIA by Yusuf Labija Amana, Ibrahim Magaji Barde, Aliyu Suleiman Kantudu

“…It therefore recommended that shareholders of listed manufacturing companies in Nigeria should focus on optimal board size and should prioritize directors with requisite expertise rather than independence. …”
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IMPACT OF GENDER DIVERSITY ON TAX COMPLIANCE OF NON-FINANCIAL LISTED COMPANIES IN NIGERIA by Mathias Gboyega OGUNDEJI

“…This study employs explanatory sequential design of mixed method to analyse and interpret the quantitative and qualitative data set. 68 out of 116 non-financial listed companies from 2004 to 2018 were selected as the final sample based on data availability while qualitative data was obtained through semi structured interviews on 17 corporate governance agents (Board of Directors; Key Executive Management; Partners of the big four audit companies; Academic Scholars; Regulators; Tax Consultants; and Shareholders). A Generalised Least Squares Regression and Discourse analysis were used to analyse the quantitative and qualitative data respectively. …”
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FIRM INNOVATIVENESS AND ENVIRONMENTAL DISCLOSURE: EVIDENCE FROM NIGERIAN MANUFACTURING FIRMS by Mubaraq Sanni, Lukman Adebayo Oke ABDULRAUF, Jamiu Alabere Abdulrasheed

“…Environmental disclosures of these issues has become a major concern to communities, employees, shareholders, and other stakeholders and these difficulties drive this study. …”
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VALUE RELEVANCE OF INTELLECTUAL CAPITAL DISCLOSURE OF CONSUMER GOODS FIRMS IN NIGERIA by Tajudeen Lawal, Lukman Ojedele Lawal, Daniya Adeiza Abdulazeez

“… Separation of a firm’s ownership and management and the resulting information asymmetry have led to investors and shareholders needing value-relevant information about factors influencing the economic development and success of a company. …”
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Technology adoption and extreme stock risk: Evidence from digital tax reform in China by Kangqi Jiang, Xiaofeng Chen, Jiayun Li, Mengling Zhou

“…Contrary to expectations, we observed a decrease in stock liquidity and the shareholding of long-term and fund investors, attributed to the escalated tax burden and diminishing business benefits post-reform. …”
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CORPORATE SOCIAL RESPONSIBILITY AUTHENTICITY AND FIRM PERFORMANCE IN AN EMERGING MARKET by Thanh Tiep Le

“…The data, which were questionnaire responses from 548 customers, employees, and shareholders of SMEs, were analyzed using SmartPLS version 3.3.2. …”
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The Use of CSR Measurement Matrix in the Aspect of Sustainable Development by Anna Klepacka, Monika Bagińska

“…For both companies, the most important stakeholders are Shareholders and Managers, and they are the ones who, to the largest extent, conduct a socially responsible dialogue for which all CSR development tools are important. …”
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The Parmalat Scandal: An Analysis of Financial Deception and Its Implications for Global Business by Edgar Manuel Cambaza

“…The problematic relationship between majority and minority shareholders is discussed, revealing internal conflicts. …”
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DIVIDEND POLICY AND FINANCIAL PERFORMANCE OF QUOTED OIL AND GAS COMPANIES IN NIGERIA by Ajose Kehinde Gabriel

“… Dividends are payments made by a company to its shareholders to compensate them for the unforeseen risk they decided to undertake and for the time value of their investment in the organisation This study examined the impact of dividend policy (DP) on the financial performance of oil and gas in Nigeria. …”
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Identifying Critical Bankability Criteria for PPP Projects: The Case of China by Lei Zhu, David Kim Huat Chua

“…The results showed that political environment, economic environment, shareholders’ credibility, financial market, legal system, public sector’s reliability, financial structure, and regulatory framework were ranked as the top eight critical bankability criteria. …”
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REGULATION OF «BANKING GROUP» IN RUSSIA IN BANKING MERGERS AND ACQUISITIONS IN THE MODERN CONDITIONS by N. V. Gurin

“…This paper analyzes the current regulations, the author refers to the indicator maximum risk associated with the credit institution a person (a group associated with the credit institution officials), as well as a new version of the indicator maximum amount of loans, bank guarantees and sureties issued by a credit institution (banking group) to its members (shareholders) and the procedure for calculating them, which come into force from January 1,2016. …”
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