Browse research papers in Accounting - Business, Management and Accounting Discover 3 academic papers with AI-powered analysis

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Accounting

The measurement, processing, and communication of financial information, including financial accounting, managerial accounting, auditing, taxation, forensic accounting, and accounting information systems

3 papers in this specialization

Papers

CSR disclosure, corporate governance and firm value: a study on GCC Islamic banks

CSR disclosure among GCC Islamic banks remains low, suggesting a gap between their professed social role and actual practice. While board size positively influences CSR disclosure, CEO duality and audit committee size have a negative effect, indicating complex governance dynamics at play. Interestingly, CSR disclosure had a negative relationship with firm value (using market capitalization as a proxy).

The Rule of Law Conditionality Under Regulation No 2092/2020—Is it all About the Money?

The EU's new Regulation 2020/2092 ties the disbursement of EU funds to member states' respect for the rule of law. While potentially powerful, the paper highlights concerns that it could harm innocent beneficiaries and questions whether financial pressure alone can truly enforce democratic values.

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s40803-021-00154-6.pdf

Jul 14, 07:02 AM

Entrepreneurial Performance Improvement with Organizational Creativity and Entrepreneurial Orientation

Organizational creativity and entrepreneurial orientation have a significant positive influence on entrepreneurial performance in creative MSMEs in Yogyakarta. Artistic orientation and financial literacy were not found to be statistically significant predictors of performance in this sample.