The primary objective of an organization is to maximize wealth for its shareholders, and for this purpose, the finance manager makes several financial decisions. Financing for its assets is one of the significant financial ...

This paper intends to test the nexus between the possibility of fraudulent financial reporting and the corporate governance in Bangladesh. The content analysis of annual reports has been performed for 125 Bangladeshi ...

This study explores multi-actors' perspectives on Environment, Social, and Governance (ESG) reporting in Sri Lankan listed companies. While most studies have explored the perceptions of managerial and non-managerial ...

The market timing theory serves as the basis for this study, which aims to unravel the persistent reaction to capital structure decisions. The rationale for conducting this study stemmed from observing a gap in understanding ...

This study examines Small and Mid-sized Enterprises (SMEs) through the lens of the financial growth cycle, which emphasizes that an entity’s financing options change as they change in size, age, and informational ...

The aim of this research is to discover the opinions of the Lebanese banks regarding the relevance of the fair value method. Furthermore, this study will provide an additional insight into the suitability of the fair ...

Mergers and acquisitions (M&A) have lately increased in the Indian banking sector with the desire to improve efficiency. It is important to investigate whether the banks are able to gain expected synergies. This study ...

India has one of the largest retail markets in the world. In order to channelize the huge potential of Indian retail sector and to provide best of the cosmopolitan culture to the fast-growing Indian retail market and ...

This paper provides new empirical evidence with respect to the influence of banks´ long- and short-term credit ratings and their volatility performance in the emerging market of Pakistan covering 10-year analysis and ...