Articles with "accounting based" as a keyword



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The influence of carbon emissions disclosure on company financial value in an emerging economy

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Published in 2017 at "Environment, Development and Sustainability"

DOI: 10.1007/s10668-017-9962-4

Abstract: Few studies have been conducted on the impact of carbon emissions disclosure on firms’ financial performance in emerging economies. Furthermore, comparison between accounting-based measures and market-based ones remains limited. This article examines the effect of… read more here.

Keywords: carbon emissions; carbon; emissions disclosure; financial value ... See more keywords
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Accounting-based thresholds and growth decisions in the banking industry

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Published in 2021 at "Review of Accounting Studies"

DOI: 10.1007/s11142-021-09589-6

Abstract: This paper examines the effects of accounting-based thresholds in regulation on growth decisions in the banking industry. To investigate this relation we study changes in growth around the $10 billion asset threshold specified in the… read more here.

Keywords: growth decisions; growth; banking industry; based thresholds ... See more keywords
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Hedging and accounting-based RPE contracts for powerful CEOs

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Published in 2018 at "Journal of Business Economics"

DOI: 10.1007/s11573-018-0907-7

Abstract: Several firms prohibit their CEOs from trading in the stock of peer firms. This is puzzling since hedging by the CEO through private trading in the capital market can reduce the CEO’s exposure to systematic… read more here.

Keywords: hedging accounting; powerful ceos; based rpe; private hedging ... See more keywords
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Examining financial distress of the Vietnamese listed firms using accounting-based models

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Published in 2023 at "PLOS ONE"

DOI: 10.1371/journal.pone.0284451

Abstract: Financial distress is generally considered the most severe consequence for firms with poor financial performance. The emergence of the Covid-19 pandemic has adversely impacted the global business system and exacerbated the number of financially distressed… read more here.

Keywords: distress; financial distress; covid pandemic; accounting based ... See more keywords