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Ângela Pereira, Cláudia Pereira, Luís Gomes and Armindo Lima
While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in an era of preva...
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Marija Miric,Jelena Nikolic,Dejana Zlatanovic
Pág. 001 - 014
Ensuring a workforce is up to date on the latest trends in a rapidly changing business environment is one of the main challenges facing modern companies. To achieve long-term profitability and encourage innovation, they tend to constantly improve employe...
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Ahmad Mohammad Obeid Gharaibeh
The current study aims to examine the determinants of the capital adequacy ratio (CAR) in the context of Jordanian banks through a literature review and analysis of empirical evidence. The aggregate data were obtained from Globaleconomy.com, the Financia...
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Basheer Ahmad Khamees
The aim of this paper is to provide empirical evidence about the effect of organizational competition (OC) as a contextual factor on the relationship between the effectiveness of information technology governance (ITG), which informs accounting informati...
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Tarek Eldomiaty, Marina Apaydin, Mona Yusuf and Mohamed Rashwan
Purpose: This paper examines the interrelatedness between countries? stock market development and competitiveness and the equity risk premium (hereinafter, ERP). In addition, this paper examines the length of time that stock market development takes to h...
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