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2476 publication(s) trouvée(s)
Article scientifique
Upper echelons’ personality traits and corporate earnings management in Nigeria
Earnings management offers an opportunity to hide frauds, which are often associated with key officials of corporate entities. Chief Executive …
Article scientifique
Organizational Structure and Financial Performance of Investment Groups Participating in Kenyan Capital Markets
The idea behind collective investment through group formation has shape the investment growth in Kenya. Individuals come together to form …
Article scientifique
Challenging the accounting for goodwill in the context of a business combination
Background: The accounting for goodwill under the International Financial Reporting Standard 3 has become generally accepted as a basis for …
Article scientifique
The Effect of Foreign Debt on Economic Growth in Sub-Saharan African Sub-Regions
The main objective of this paper is to verify the effect of foreign debt on economic growth in sub-Saharan African …
Article scientifique
Effects of Human Resource Investment on Economic Sustainability of Nigerian Real Estate Industry
The sustainability of real estate industry in Nigeria has become a challenge to the stakeholders of the industry since the …
Article scientifique
Context-specific indicators to guide the judgement of a going concern for a company in business rescue
Orientation: Annual financial statements are normally prepared based on the going concern assumption that a company will continue to exist …
Article scientifique
PRODUCER PERCEPTIONS AND WILLINGNESS TO PAY FOR AGRICULTURAL EXTENSION SERVICES IN ADA EAST DISTRICT OF GHANA
Agricultural extension delivery in most developing countries is confronted with numerous challenges that hamper effective service delivery. The challenges, mainly …
Article scientifique
Effectiveness of delivery methods in the transfer of soft skills
Accounting education has in recent years increasingly emphasised the need for developing soft skills. To this end, various delivery methods …
Article scientifique
Understanding the decision making process of selection of medicines in the private sector in South Africa – lessons for low-middle income countries
BACKGROUND: The affordability of essential medicines is a challenge in achieving Universal Health Coverage (UHC). One of The Lancet Commission's …
Article scientifique
Primary healthcare practitioners and patient blood management in Africa in the time of coronavirus disease 2019: Safeguarding the blood supply
The coronavirus disease 2019 (COVID-19) pandemic has highlighted various weaknesses in global healthcare services. The blood supply in Africa is …
Article scientifique
Mobile phone banking: A comparative analysis of e-service quality and customer loyalty of banking applications and Unstructured Supplementary Service Data services
Orientation: Mobile devices are becoming a popular means to access the Internet and conduct e-banking activities. Banks are marketing e-banking …
Article scientifique
Structural modeling of the impact of bank nonperforming loans on the banking sector: the Ukrainian experience
The paper aims to develop scientific and methodological approach to assessing the interaction of nonperforming loans of Ukrainian banking institutions, …
Article scientifique
Corporate environmental disclosure in the integrated reporting regime: The case of listed mining companies in South Africa
Orientation: The emergence and adoption of integrated reporting (IR) opens up a new agenda for improving the level of environmental …
Article scientifique
Improving BMP Cost-Share Enrollment Rates: Insights from a Survey of Florida Farmers
This paper investigates cost-share program attributes that would affect producers' willingness to enroll in a cost-share program to fund the …
Article scientifique
Consumers’ preference and willingness to pay for enriched snack product traits in Shashamane and Hawassa cities, Ethiopia
Abstract This study investigated the consumers’ preference and willingness to pay for enriched snack product traits. Using a choice experiment …
Article scientifique
Relationship between executive pay and company financial performance in South African state-owned entities
Orientation: Executive pay has been increasing; however, company performance has not been increasing proportionally. This could be due to an …
Article scientifique
Government assistance to state-owned enterprises: a hindrance to financial performance
This study aimed to examine whether government financial assistance influences the financial performance of state-owned enterprises. Commercial state-owned enterprises in …
Article scientifique
Seeking care in the context of social health insurance in Kenya and Ghana
BACKGROUND: Social Health Insurance (SHI) is widely used by countries attempting to move toward Universal Health Coverage (UHC). While evidence …
Article scientifique
Novel Coronavirus Disease: A delicate balancing act between health and the economy
The emergence of the deadly novel Coronavirus Disease (COVID-19) has resuscitated global attention on the state of health governance and …
Article scientifique
The availability of credit from the formal financial sector to small and medium enterprises in South Africa
Orientation: Small and medium enterprises (SMEs) in most developing economies depend heavily on credit from the formal financial sector since …