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7.142  Articles
1 of 715 pages  |  10  records  |  more records»
Objective: The purpose of this research is to analyze the impairment loss of goodwill in companies listed in Brasil, Bolsa, Balcão [B]3 from the perspective of Agency Theory and Cognitive Dissonance Theory.Method: We used a sample composed of Brazilian no... see more

Objective: The purpose of this research is to analyze the impairment loss of goodwill in companies listed in Brasil, Bolsa, Balcão [B]3 from the perspective of Agency Theory and Cognitive Dissonance Theory.Method: We used a sample composed of Brazilian no... see more

Abstract. This studies aims to observe the development of literature on companyinvestment decisions and to decide what research should be conducted further oncompany investment decisions in the theoretical framework of agency theory. Themethods used were ... see more

Research aims: This research aims to prove the effect of independent commissioner performance and audit committee expertise on earnings management to avoid earnings decreases and political connections to strengthen independent commissioner performance and... see more

This study aims to analyze the board of commissioners's characteristics, firm size, and capital structure on the value of public companies in Indonesia. The novelty of this research liest in proving the activeness of the commissioners in implementing the ... see more

Objetivo: esta pesquisa pretende responder se a Failing Firm Defense Theory (FFDT) estadunidense encontra fundamento para sua aplicação e sob quais critérios os atos de concentração realizados por empresas em crise econômica devem ser autorizados pela Aut... see more

This study aims to prove whether the previous audit opinion, financial distress, and auditor Switching on going concern audit opinion. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange in 2013-2017. Samples were... see more

Some narratologists insist on the fact that a narrative cannot do without a narrator that has to be distinguished from the real author. Indeed, the narrator is considered as that mediating agency whose task is to prepare the reader’s entrance to the diege... see more

AbstractOrientation: Classic agency theory posits that the impact of uncontrollable factors should be excluded from executive remuneration. Existing research, however, shows a departure from this theory.Research purpose: This study sought to determine the... see more

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