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Unravelling The Nexus Between Corporate Governance And Sustainability Performance: Evidence From India, Malaya Ranjan Mohapatra, Chandra Sekhar Mishra

Bulletin of Monetary Economics and Banking

This research investigates the influence of Corporate Governance (CG) practices on the Sustainability Performance (SP) of Indian non-financial firms. The study, utilizing a balanced panel of 1550 firm-year observations, demonstrates that overall corporate governance score and CEO duality improve sustainability performance. However, the moderation effect indicates that the positive effect of CG practices on SP is compromised when the same person holds both CEO and chairperson positions in a firm. Additionally, the relationship between CG and SP varies based on ownership structure, i.e., group-affiliated and non-group affiliated firms, as well as different industrial sectors, i.e., manufacturing, service, and diversified sectors.

The Tax Adviser, Volume 8, Number 11, November 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Clinic, William H. Gregory

Tax Adviser

No abstract provided.

Tax Features Of Securities Options, Durwood Alkire, Michael F. Foran, Kavasseri V. Ramanathan

Tax Adviser

No abstract provided.

Tax Clinic, Albert B. Ellentuck

Tax Adviser

No abstract provided.

Because I Care: The Effect Of Value Congruence And Compensation Scheme On Target Setting In Social Mission Organizations, Wioleta Olczak, Tyler F. Thomas, Dimitri Yatsenko

Accounting Faculty Research and Publications

Many organizations, including for-profit firms, seek to support a social mission. This study experimentally examines how superiors' value congruence and compensation scheme affect superiors' target-setting decisions in social mission organizations. We predict and find that more value-congruent superiors set higher targets for their subordinates than less value-congruent superiors to motivate

their subordinates to advance the organization's social mission. We also find that superiors set higher targets for their subordinates when compensated with performance-based pay rather than a fixed wage. We highlight the importance of superiors' value congruence with the organization's social initiatives and compensation scheme on their target-setting decisions. Organizations …

Cybersecurity Risk Disclosure And Regulatory Compliance: Evaluating Market Sensitivity And Disclosure Effectiveness In U.S. Public Companies, Kingsford Brakye, Abdul Basit Karim Adam

Research & Publications

This paper analyzes disclosing cybersecurity risk and regulatory compliance by the U.S. public companies, with reference to the sensitivity of the information in the market and the effectiveness of disclosure. With rising cyber threats, there is mounting pressure on firms to safeguard their financial systems and adhere to rules such as the 2011, 2018, and 2023 guidelines issued by the SEC, which require firms to report incidents in time and to disclose detailed risk management. However, the disclosure is often done in generic, boilerplate terms, and this limits its use by investors and raises the question of transparency. The study …

Factors Influencing Consumers’ Online Purchase Decisions: Evidence From Amazon.Com, Weiwei Li

Dissertations and Theses Collection (Open Access)

With the rapid expansion of cross-border e-commerce, platform sellers increasingly adopt diverse price formatsto influence consumer decision-making. In this context, consumers’ perceptions of and responses to price information have become a pivotal issue in understanding online purchase behavior. Using Amazon as the research setting, this study employs a dynamic panel model with monthly product-level data spanning January 2024 to June 2025 to investigate how different price formats—such as Prime-exclusive pricing and coupon mechanisms—affect consumers’ online purchase intentions when the out-ofpocket price is held constant. Furthermore, the moderating effect of promotional events is systematically examined.

Departing from prior research that largely …

Psychological Characteristics Of Board Secretaries And Information Disclosure Quality - An Empirical Analysis Based On The Questionnaire Survey And Interviews With Board Secretaries Of A-Share Listed Companies, Shuijun Dai

Dissertations and Theses Collection (Open Access)

The capital market functions fundamentally on the principles of information, and effective information disclosure acts as the cornerstone of its operation. At present, China's capital market is fully advancing the registration-based reform that is primarily focused on information disclosure. In this context, the secretary of the board of directors ("board secretary")—who serves as the legal officer tasked with overseeing information disclosure for A-share listed companies—plays a vital role in information release and transmission.

In the context of the comprehensive implementation of the registration system and establishment of an investor-oriented capital market, this study surveys over 400 board secretaries from A-share …

From Claims To Commitments: Does Corporate Governance Help Firms Walk Their Talk?, Wafaa Salah, Nel Frederick George, Hussain Nazim

Business Administration

Purpose – This study investigates how corporate governance (CG) influences the alignment between firms’ environmental performance and their environmental disclosure practices. Drawing on the concept of policy– practice decoupling, the study examines whether CG mechanisms enhance the credibility and consistency of environmental reporting. Design/methodology/approach – Using a panel dataset of 80 Johannesburg Stock Exchange-listed firms covering the period 2012 to 2023, the study employs panel-corrected standard error regressions and various robustness tests. Corporate carbon performance (CCP) is used as a proxy for environmental commitment, and environmental disclosure level (EDL) captures the extent of implementation. Findings – The results show a …

Capital Gains On Sales Of Subdivided Realty-Three Alternatives, Hal Wm. Ellis, William S. Houston Jr.

Tax Adviser

No abstract provided.

Accelerating The Benefit Of Deemed-Paid Foreign Tax Credits, John L. Kramer, James E. Wheeler

Tax Adviser

No abstract provided.

The Impact Of Stocks Traded In The Iraq Stock Exchange On Bank Credit Rates For The Period 2008–2023, Waleed Ashour Khalid

Muthanna Journal of Administrative and Economics Sciences

Trading volumes are one of the most important indicators of liquidity in financial markets. Although the Iraqi banking system has experienced liquidity turmoil since 2003, this has led to a significant decline in the stock market. This study aims to investigate the impact of trading volumes on bank credit in the Iraq Stock Exchange. Based on a sample of 60 companies listed on the Iraq Stock Exchange and 18 banks, the study spanned a 15-year period, from 2008 to 2023. Using the least squares method, we demonstrated the relationship between the liquidity of stocks traded in Iraqi financial markets and …

(Transmuted Lower Record Type Rayleigh Pareto Distribution) Proposal: Characteristics And Application, Osama Abdul Azeez Kadhim Al-Quraishi

Muthanna Journal of Administrative and Economics Sciences

In many scientific applications, data follow a pattern indicating a rapid decline in the probability of survival over time. The Rayleigh Pareto distribution is often used to model these patterns, but it sometimes lacks sufficient accuracy in representing the points that occur at the beginning of failure. In the practical aspect, most people are exposed to sudden death as a result of respiratory infection, especially in old age, so we need distributions that are more consistent to solve these problems. The aim of the research is to study a new formula for the Rayleigh Pareto distribution by adding an additional …

Developing Islamic Finance Products Between Shari Ah Compliance And Contemporary Innovation, Safaa Faleeh Hassan

Muthanna Journal of Administrative and Economics Sciences

The research aims to explore ways to reconcile adherence to the sharia principles governing Islamic financial products. The study examines how the established values and principles of the Islamic financial system contribute to enhancing trust and legitimacy, while innovation facilitates the adoption of modern financial technologies and instruments to meet evolving market needs. Drawing on a review of literature and applied studies, the research provides a theoretical framework that links the preservation of Sharia heritage with the introduction of new initiatives designed to boost efficiency and flexibility in financial services. Additionally, the study discusses the challenges that institutions face in …

The Role Of Visible Management Practices In Reducing Administrative Corruption, An Exploratory Study Of The Opinions Of A Sample Of Employees At The Technical Institute / Mosul, Yasser Salem Hussein Ahmed, Raghad Mohammed Yahya Suleiman Kharoufa

Muthanna Journal of Administrative and Economics Sciences

The research aims to determine the extent to which visual management, with its extended dimensions (setting work requirements, eliminating and purifying, and reducing waste), can limit its administrative impact in the research organization. The research problem crystallized in raising the following questions: What is related to the agreement and influence between management practices and management even after the management director? to achieve what the current research sought, the descriptive analytical approach was adopted. The study community was identified in the Technical Institute-Mosul, which is one of the formations affiliated with the Northern Technical University to apply the analytical aspect of …

Exploring The Relationship Between Quality Audits Performance Metrics And Compliance Within Healthcare Quality Management Systems, Abdulrahman Abdullah Alrahmani

Muthanna Journal of Administrative and Economics Sciences

This research examines the complex interconnections for quality audits, performance measurements, and compliance rates inside a healthcare quality management system by analyzing data coming from 500 patients across several departments within a single hospital. The study adopts a quantitative methodology, including diverse healthcare quality metrics such as patient satisfaction, infection rates, readmission rates, and medical mistakes. Statistical analysis indicated a robust positive connection (r = 0.808, p < 0.05) between quality audit scores, and performance measures, indicating, that elevated audit scores strongly predicted superior hospital performance. The association between compliance rates, and performance measurements used to be poor (r = 0.004, p > 0.05), indicating a more intricate interaction within the quality management system analysis for departments including Cardiology, Neurology, Orthopedics, Pediatrics, and General Medicine revealed comparable trends, alongside correlation values between 0.77, and 0.83. ANOVA …

The Impact Of Applying Of International Financial Reporting Standards (Ifrs) On The Quality Of Financial Information: Exploratory Study Of A Sample Of Academic Specialists Accounting And University Staff In The Kurdistan Region Of Iraq, Adil Abdulqader Mustafa Almzory, Firas Akram Mohammed Al-Aqrawi, Dlawar Qader Abbas

Muthanna Journal of Administrative and Economics Sciences

The objective of this study is to examine the qualitative characteristics of financial information and analyze their relationship with International Financial Reporting Standards (IFRS) and to investigate the perspectives of the study sample regarding the impact of IFRS on the quality of financial information Which shows that the research problem from the main and sub-questions is whether the International Financial Reporting Standards (IFRS) significantly affect the quality of financial information and the basic qualitative aspects of financial information. In this research, have been used primary data. Primary data have been collected through the answers received from Sample of Academic Specialists …

The Impact Of Media Convergence On Accounting Information System Effectiveness: A Contingency Conditions Perspective, Haetham H. Kasem Alkhaffaf, Alaa A. D. Taha, Arsalan Ibraheem Alafandi

Muthanna Journal of Administrative and Economics Sciences

This research investigates the effect of media convergence on AIS in SMEs in Iraq during emergencies. The adopted research methodology was quantitative in nature in which 301 accountants participated in the study, and the phenomenon was measured using partial least squares structural equation modelling (SEM-PLS). The findings reveal the net benefits of decision-making and demonstrate how useful they are for Iraqi SMEs to consider while making decisions based on the factors like civil strife and the COVID-19 outbreak. This research contributes to the literature by analysing the MCI according to the hypothetical model in the context of Iraqi SMEs and …

The Role Of Modern Costing Techniques (Green Target Costing, Total Quality Management) In Reducing Production Costs And Achieving Sustainable Development Goals: “An Exploratory Study In The Iraqi Stock Market”, Mawj Abbas Jasim Alhchaimi, Ali Mahdi Hameed, Fatimah Flayyih Oudah, Adnan Kadhum Matrood

Muthanna Journal of Administrative and Economics Sciences

Costing techniques, such as Green Target Costing and Total Quality Management, play a crucial role in achieving sustainable development goals. These techniques assist organizations in achieving integration between economy, environment, and society, leading to sustainable development. Green Target Costing helps identify and reduce environmental costs, encouraging companies to use resources efficiently, and contributing to sustainable development goals. Additionally, Total Quality Management improves quality, reduces costs, and promotes a quality culture within the organization, ultimately contributing to sustainable development through enhanced institutional performance. The use of these costing techniques, Green Target Costing and Total Quality Management, enables organizations to achieve sustainable …

The Smart Organization And Its Role In Enhancing The Quality Of Hybrid Education Through Outstanding Performance An Analytical Study Of The Opinions Of A Sample Of Professors From The College Of Medicine At The University Of Karbala, Muntadhar Zuhair Hassan

Muthanna Journal of Administrative and Economics Sciences

The research aims to demonstrate the role of the smart organization in enhancing the quality of hybrid education through the mediating role of outstanding performance, applied to a sample of professors at the College of Medicine at the University of Karbala. The research variables included (the smart organization, its dimensions of behavioral competence, strategic vision, and supportive incentive system. The dependent variable was hybrid education, its dimensions of physical and digital dimensions, and institutional support. The mediating variable was outstanding performance, its dimensions of financial perspective, customer perspective, and learning and growth). The questionnaire was used as a tool for …

The Role Of Strategic Alignment In Achieving Sustainable Competitive Advantage-An Analytical Study At Al-Maaref University College, Ali Ahmed Mohammed

Muthanna Journal of Administrative and Economics Sciences

This study aims to determine the role of strategic alignment as an independent variable and its correlation with sustainable competitive advantage as a dependent variable at Al-Maarif University College. The researcher employed a descriptive-analytical methodology, which comprised a cohort of faculty members from the college, with a sample size of 72 respondents. The researcher employed a questionnaire as the primary instrument for data collection, utilising the statistical software (SPSS) in conjunction with (Excel) for data analysis. Research has demonstrated a direct correlation and beneficial effect of strategic alignment in its dimensions (communication, value, governance, partnership, infrastructure, skills) on sustainable competitive …

The Role Of The Liquidity Gap In Credit Expansion - An Analytical Study Of A Sample Of Commercial Banks Listed On The Iraq Stock Exchange, Laila Abdul Karim Mohammed

Muthanna Journal of Administrative and Economics Sciences

This research aims to analyze the specificity of succession between nine and the expansion of credit on the establishment consisting of five private Iraqi commercial banks for the period (2014-2023). The research may be conducted at the level of descriptive analysis with standard employment trends and relative analyses and analysis of these ratios by relying on the following financial data of the banks under study and analyzing them, The research results showed that all the banks studied have a positive liquidity gap, but this excess liquidity was not reflected in credit expansion, as Iraqi banks behave conservatively in investing their …

Prediction Of Cash Flows: Selection Of A Sustainable Model, Arslan Qayyum, Aniqa Arslan, Muhammad Asadullah

Business Review

This study addresses the limited evidence on cash flow prediction in Pakistan by examining how aggregate and disaggregated accrual-based models forecast future cash flows of non-financial firms. Using 20 years of firm-level data and panel regression with lag structures, we compare five models under AIC, SIC, SSE, and PIC criteria. The results show that combining aggregated cash flows with disaggregated accruals provides the most accurate three-year forecasts. This finding extends prior work in Pakistan by offering a more sustainable prediction framework. The implications are significant for accounting regulators. It is also suggesting the adoption of enhanced reporting practices under IAS-7 …

Optimizing Executive Cash Bonuses: The Nonlinear Impact Of Executive Cash Bonuses And Strategic Fit, Yao-Tien Lee, Chun-Chia (Amy) Chang, Fang Yang, Beu (Eve) Lee

All Faculty Scholarship (Archived)

This study examines how aligning executive cash bonuses with firm strategic orientation influences firm performance. While prior research mainly focuses on stock-based incentives and linear effects, we address critical gaps by analyzing cash bonuses and exploring nonlinear relationships using polynomial regression and response surface analysis. We adopt Miles and Snow’s typology and focus on prospector and defender firms, representing the two ends of the strategic continuum. Our findings indicate that aligning executive cash bonuses and firm strategy significantly enhances future performance. Neither cash nor stock incentives alone, without strategic alignment, substantially improve performance. Polynomial regression results reveal an inverted U-shaped …

The Tax Adviser, Volume 10, Number 5, May 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Selected Tax Planning Ideas For Savings And Loan Associations, Marie Tan, J. Michael Pusey

Tax Adviser

No abstract provided.

Allocation Of Interest Expense For Foreign Branch Banking Operations In The U.S., Charles T. Crawford

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 10, Number 3, March 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Clinic, William R. Sutherland

Tax Adviser

No abstract provided.