Corporate Governance and Cash Conversion Cycle: Evidence from Listed Companies in Sri Lanka
نویسندگان
چکیده
منابع مشابه
Diversification and Corporate Performance: Evidence from China’s Listed Energy Companies
Recently, China’s energy industry has been continuously depressed due to a slowdown in its economic development. China’s energy companies have made considerable efforts to promote their corporate performance to mitigate this performance decline and to ensure the sustainable development of China’s energy industry, macro economy, society and environment. In this paper, the effects of two business...
متن کاملThe Impact of the Corporate Governance Code on Earnings Management: Evidence from Chinese Listed Companies
This study examines the impact of the implementation of the Code of Corporate Governance for Listed Companies in China (the Code) in 2002 on constraining earnings management in Chinese listed firms. We find the magnitudes of both discretionary accruals and related-party transactions in Chinese listed firms decrease significantly after the promulgation of the 2002 Code, and moreover, the Code is...
متن کاملSome Determinants of Corporate Financing Decisions: Evidence from the Listed Companies in Tehran Stock Exchange
The aim of this empirical study is to explore the trade-off model and pecking order model of capital structure. The investigation is performed using panel data procedures for a sample of 76 firms listed in Tehran Stock Exchange during 2007-2010.The study employs OLS regression model in examining the capital structure of firms in Iran. The study employs variables reflecting differing theoretical...
متن کاملCash Flow Diversion and Corporate Governance: Evidence from Russia
Using the unique dataset of banking transactions data that contains 236 million transactions of 1.7 million rms, I identify "spacemen", short-lived special purpose entities created for cash ow diversion purposes. I estimate diversion in Russia as 11.3% of GDP in 2003 and 13.1% of GDP in 2004 that corresponds to tax evasion 4.6%-5.0% and 5.4%-5.8% of GDP accordingly. Based on transfers to "spa...
متن کاملInformation Systems (CIS) in the Selected Listed Companies in Sri Lanka
The rapid development of IT, availability of user friendly accounting software and the increased competition have forced companies to adapt CAIS in order to remain competitive whereas threats to CAIS are unavoidable in the dynamic environment. In this scenario, security controls of CAIS are vital to the organizations. This study examines the existence and adequacy of implemented computerized ac...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Asian Economic and Financial Review
سال: 2017
ISSN: 2305-2147,2222-6737
DOI: 10.18488/journal.aefr.2017.712.1303.1316