April 2020
Doing well by doing well? Evidence from manufacturing sector of Pakistan
According to the value enhancement and agency cost theory, corporate voluntarily contribution has a positive or negative impact on the overall performance of a firm. In contrast to these theories sometimes corporate giving has no impact on the firm’s performance. This article will provide insight on the impact of corporate giving on Pakistan’s publically traded manufacturing companies. This article also...
April 2020
The effect of workplace incivility on organizational outcome (mediating role of psychological capital)
The major purpose of this study was to assess the impact of workplace incivility on organizational outcomes as well as the mediating effect of psychological capital on this process particularly in academic organization in Fiji. To accomplish this purpose, personal distribution of 250 questionnaires was given to the teachers. The final response rate from employees was 90% (225/250). The result shows that workplace...
April 2020
Audit quality in non-listed Italian firms
This study investigates the audit quality of Big-x auditing companies within the context of the Italian non-listed firms by examining (i) auditing ability to restrict accrual-based earnings management and (ii) the level of auditing independence. The Italian non-listed firms provide a unique set of auditing environment with multiple layers of audit quality compared to other European auditing environments. Accounting...
April 2020
The efficiency implications of corporate earnings retentions
The study examines the efficiency of the investment of corporate income retention. If retained earnings are invested in positive net present value projects, they should enhance the shareholder value in the long run. It is believed that the stock market adds premium to a firm’s earnings when the firm signals more retention of earnings. However, the stock market is seen to reverse the discipline when such retained...
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