Purpose Stock market performance is paramount to every country, as it signifies economic growth, business performance, wealth maximization, savings deployment and consumer confidence. This study investigates the disparities in of listed firms Romania. also examines whether COVID-19 crisis affected performance. Design/methodology/approach The data were collected from 69 on Bucharest Exchange (BSE) 2018 2022, belonging 11 sectors. used several methods achieve its objectives. Difference tests...

Purpose This research examines the influence of business strategy and intellectual capital on firm performance bankruptcy risk Oman's non-financial sector companies. Design/methodology/approach The data comprises 380 firm-year observations collected from 2015 to 2019 for companies listed Muscat Securities Market. study measures using Miles Snow typologies Porter's strategies as alternative measures. uses Granger-causality test measure bi-directional causality between independent dependent...

Purpose The purpose of this study is to empirically investigate the relationship between intellectual capital and corporate governance Oman's financial sector companies. Intellectual has been found successfully contribute economic wealth creation firms in germane literature. Unfortunately, statements do not necessarily capture reflect contributions capital, thereby leading an information asymmetry companies users statements. research also investigates efficiency across various subsectors....

Purpose This study investigates the impact of managerial ability and auditor report readability on cost debt corporate liquidity in Omani-listed industrial companies. Design/methodology/approach The uses data from S&P Capital IQ database audited annual reports published Muscat Securities Market. sample consists 35 firms (175 firm-year observations) 2015 to 2019. Managerial is measured using envelopment analysis proposed by Demerjian et al . (2012a, b). Auditor as a log digital file size...

Purpose The readability of annual reports is an important feature that determines the quality communication between a firm and its stakeholders. Extant literature has demonstrated characteristics are crucial in facilitating investor's ability to process analyze information, resulting higher performance lower agency costs. This study examines relationship report readability, costs listed financial sector companies Oman. Design/methodology/approach Using sample 150 firm-year observations on...

Purpose This study examines the impact of intellectual capital efficiency and corporate governance mechanisms on annual report readability Oman's financial sector companies. Design/methodology/approach The uses a sample 150 firm-year observations listed companies in Muscat Securities Market, Oman, from 2014 to 2018. Flesch Reading ease Kinkaid Index are used as proxies for readability. As part sensitivity analysis, also natural logarithm pages alternative measures. investigation is conducted...

The digitalization of processes in healthcare sector firms is expected to reduce costs, improve the quality service, customer care experience, and patient safety, attain efficiency efficacy project implementation. This research investigates impact on financial performance healthcare-sector European Union. study also examines whether a firm’s intellectual capital mediates process digitalization’s performance. Using sample 965 firm observations from 2017 2021, we find that positively affects...

The purpose of this study was to investigate the impact corporate governance index on cost equity in companies listed Tehran Stock Exchange. This collects data from 975 observations during period 2012 2018 test hypotheses using multiple linear regression model for panel data. In research, independent variable comprises 27 specific attributes. results hypothesis testing showed that has a negative and significant effect rate capital cost. other words, quality can lower result suggests that, by...

Purpose The current study aims to investigate the effects of opportunities and threats using blockchain on input, processing output components financial reporting process within fintech landscape. Design/methodology/approach This administered a questionnaire in Iran 121 university lecturers accounting auditing, independent auditors, managers internal auditors better understand effect reporting. responses were analysed SPSS Smart PLS Software. Findings demonstrates how technology can improve...

Purpose This research explores the influence of intellectual capital (IC) efficiency (ICE) and institutional quality (IQ) on a firm’s structure (CS) in Indian firms. Design/methodology/approach The analysis was conducted sample companies from 2015 to 2019. Data were collected S&P database, regression additional analyses performed achieve objectives this research. Findings findings show significant positive effect ICE CS debt (CSD) an insignificant IQ CSD equity (CSE). also indicate that...

Purpose This study aims to investigate the roles of intellectual capital efficiency and institutional ownership on cash holdings their speed adjustment. Design/methodology/approach Using a sample 432 firm-year observations tourism-listed companies, three measures are used as dependent variables independent variables. The financial data is collected from S&P Capital IQ database for period 2015–2020. Two system-generalized methods moment estimation robustness checks results. Findings...

Purpose This study investigates the capital structure determinants of Middle East tourism sector by examining intellectual (IC) efficiency and institutional governance along with firm-specific macroeconomic variables. research also identifies for companies in Gulf Cooperation Council (GCC) non-GCC countries. Design/methodology/approach Data were collected from 45 listed nine Eastern countries over five years 2014 to 2018. The data analysed using ordinary least squares (OLS) regression...

Relying on the resource dependence theory, this study investigates effect intellectual capital efficiency and its components of having board members who are former bureaucrats, using a sample banks in Turkiye. The uses 344 fırm-year observations Turkiye between 2005 2018 to investigate relationship ex-bureaucrat efficiency. In addition ordinary least squares (OLS), curret employs instrumental variables with two-stage model mitigate potential endogeneity concerns. Our findings show that have...

Purpose The purpose of this paper is to investigate the impact intellectual capital (IC) efficiency on banks’ risk-taking and stability Asian emerging markets. Design/methodology/approach This study uses a sample 204 listed banks from 12 countries for period 2010 2019. Data were analyzed using Ordinary Least Squares regression checked robustness system generalized methods moment (GMM) estimation. dependent variable bank measured Z-score-based return assets (ROA) equity (ROE). second risk...

Cryptocurrencies differ from traditional financial assets as they are not governed by any higher authority, have no physical representation, indefinitely divisible, and based on tangible or country. While their popularity use surged over the years, still subject to an underlying risk. The purpose of this research is investigate regulatory approach for cryptocurrencies adopted around world. To achieve research, extant literature examined using a systematic review. Using total 49 Scopus...

Purpose This study examines the influence of economic policy uncertainty on financial flexibility before and during coronavirus disease 2019 (COVID-19) pandemic. Few prior studies have examined this association specifically for debt cash flexibility. Design/methodology/approach Using quarterly data from 2016 to 2022, 1014 observations were collected S&P Capital IQ database listed tourism companies in India. The pre-pandemic period is defined as Q1 2020 Q1, whereas pandemic Q2 2022 Q3....

Purpose The present study aims to assess the impact of narcissism, self-confidence and auditor's characteristics on audit report readability for companies listed Tehran Stock Exchange. Design/methodology/approach study’s statistical population comprises firms research used a systematic elimination method, 1,162 firm-year observations were obtained seven years from 2012 2018. Three variables including auditor tenure, fee specialization are measuring auditing features. Fog index is as proxy...

Purpose The interplay between individual and collective creativity its translation into innovation is a critical yet complex challenge in the ever-evolving landscape. This study delves intricate relationship managerial ability, intellectual property rights (IPRs) research development (R&D) investments contextualized within dynamics of leverage, firm life stages tangibility for pharmaceutical firms Asia-Pacific region. By exploring how micro-level factors influence macro-level processes,...