Abstract This study investigates the relationship between corporate governance, external financing, and earnings management in an emerging market. Using a sample of Vietnamese listed companies period 2010–2020, results indicate that which is measured by principal component analysis (PCA) methodology, useful mechanism to control management. However, when firms engage financing activities, govern...

This paper provides the first evidence on gender differences in investment financing, credit application and credit denial rates in Germany. The empirical analysis is carried out on a sample of firms drawn from the KfW Mittelstandspanel, a representative survey of German SMEs for the period from 2003 to 2009. Our results suggest that in female-owned firms the share of internal capital in invest...

This paper examines the impact of external debt on growth Nigerian economy between 1990 and 2018 with a view to drawing key implications for management economy. Having ascertained that variables study are non-stationary in levels but stationary after first differencing also being cointegrated, error correction model (ECM) technique was used analysis.The pairwise Granger causality test results s...

The COVID-19 pandemic has precipitated large declines in childhood vaccination coverage and, consequently, substantial increases the number of zero-dose children. To effectively respond to these declines, it is necessary direct resources for recovery. We mapped active external financing immunisation and primary healthcare 20 countries with highest numbers children promote transparency donor coo...

Building on the vast literature, this paper focuses role of structure international investment position (IIP) in affecting countries' external vulnerabilities. Using a sample 73 advanced and emerging economies new database IIP's currency composition, we find that size liabilities assets, especially with regards to denomination, matter understanding balance-of-payments pressures. Specifically, b...

The inconsistency of previous research findings motivated this study to examine the effect external financing on earnings management using two components simultaneously. This also examines financial development relationship between and management.The samples are manufacturing companies from Indonesia, Japan, Singapore, South Korea, Malaysia India. total sample used was 1,191 (5,128 observations...

We investigate whether the quality of financial markets matters for relationship between net external financing, voluntary carbon disclosure and firms' cost capital. External financing needs may create incentives firms to engage in environmental strategies, such as disclosing their emissions response demands from stakeholders. In countries with low market quality, build a reputation when comply...