1. The Effect of Corporate Governance Mechanisms on Financial Performance of Listed Companies
Independent Variable(s): Corporate Governance Mechanisms (variables: Board Independence, CEO Duality, Audit Committee Effectiveness)
Dependent Concept: Financial Performance (measured using ROA, ROE, and Net Profit Margin).
Policy and Practice Contribution: Good corporate governance can mitigate risks and enhance shareholder confidence, influencing firm performance.
Data Source: Secondary (financial statements, governance reports from listed companies).
Link to related articles: https://doi.org/10.12691/jfa-5-3-4
2. Influence of Environmental, Social, and Governance (ESG) Reporting on Firm Value in the Banking Sector
Independent Variable(s): ESG Reporting (variables: Environmental Disclosures, Social Responsibility, Corporate Governance Compliance)
Dependent Variable: Firm Value (measured using Market Capitalization, Tobin’s Q, and Earnings Per Share)
Policy and Practice Contribution: Investors increasingly value ESG factors in financial decision-making, affecting stock valuation and firm reputation.
Data Source: Secondary (banks’ annual reports, stock market data, ESG rankings).
Link to related articles: https://dx.doi.org/10.24815/jdab.v10i2.30491
3. The Role of FinTech Innovations in Enhancing Profitability of Commercial Banks
Independent variable(s): FinTech Innovations (variables: Mobile Banking, AI-Based Credit Scoring, Blockchain for Transactions)
Dependent variable: Profitability (measured using ROA, ROE, and Net Interest Margin)
Contribution to policy and practice: As banks increasingly adopt FinTech solutions, understanding their impact on profitability is essential for strategic decision-making.
Data Source: Secondary (financial reports of commercial banks, FinTech adoption statistics).
Link to related articles: https://doi.org/10.3390/fintech3030019; https://doi.org/10.3390/fintech1020012;
4. The Effect of IFRS Adoption on Financial Statement Comparability and Investor Confidence in Emerging Markets
Independent variable(s): IFRS Adoption (variables: Implementation Level, Compliance Rate, Standardization of Disclosures)
Dependent variable: Financial Statement Comparability and Investor Confidence
Contribution to policy and practice: Many emerging economies are transitioning to IFRS, making it essential to analyse its effects on transparency and investor trust.
Data Source: Secondary (financial reports of companies before and after IFRS adoption, investor behaviour data).
Link to related articles: https://doi.org/10.5281/zenodo.11530006; https://doi.org/10.3390/ijfs12040096
5. The Influence of Corporate Tax Policies on Earnings Management Practices in Multinational Corporations
Independent variable(s): Corporate Tax Policies (variables: Tax Incentives, Corporate Tax Rate, Tax Avoidance Regulations)
Dependent variable: Earnings Management Practices (measured using Discretionary Accruals)
Contribution to policy and practice: Understanding how tax policies influence earnings management is vital for regulators and investors in mitigating financial manipulation.
Data Source: Secondary (financial reports, tax filings, policy documents).
Link to related articles: https://doi.org/10.2308/accr-52274; https://doi.org/10.1504/IJMP.2016.076741; https://doi.org/10.1108/IJAIM-08-2018-0095;
6. The Relationship Between Capital Structure and Firm Performance in the Energy Sector
Independent Variables: Capital Structure (variables: Debt-to-Equity Ratio, Short-Term Debt, Long-Term Debt)
Dependent Variable: Firm Performance (measured using ROA, ROE, and Profit Margin)
Contribution to policy and practice: The energy sector is capital-intensive, and understanding the right mix of debt and equity is key to optimizing performance.
Data Source: Secondary (financial reports of energy firms, stock market data)
Link to related articles: https://doi.org/10.3390/en15103625; http://dx.doi.org/10.5267/j.ac.2020.12.002; https://doi.org/10.3390/en14217412
7. The Impact of Audit Quality on Earnings Management in Large Corporations
Independent variables: Audit Quality (variables: Auditor Tenure, Audit Firm Size, Audit Fees)
Dependent variables: Earnings Management (measured using Abnormal Accruals)
Data Source: High-quality audits can limit earnings manipulation and enhance financial statement reliability.
Link to related articles: https://doi.org/10.1108/JAAR-09-2014-0089; https://doi.org/10.1108/JFRA-09-2021-0284
8. The Effect of Mergers and Acquisitions on Shareholder Wealth in the Banking Sector
Independent variable(s): Mergers and Acquisitions (variables: Deal Value, Synergy Realization, Post-Merger Integration)
Dependent variable: Shareholder Wealth (measured using Stock Price Changes, Dividend Payout, and Market Capitalization)
Contribution to policy and practice: Mergers and acquisitions significantly impact shareholder value, and understanding key success factors is crucial for investors and regulators.
Data Source: Secondary (stock market data, financial statements, M&A reports).
Link to related articles: https://doi.org/10.1108/IJMF-02-2019-0080; https://doi.org/10.1504/IJBAAF.2009.022713; The effect of mergers and acquisitions on shareholder wealth: the case of European banks – Archive ouverte HAL
9. The Impact of Internet Financial Reporting on Investor Decision-Making: Moderating Effect of Financial Literacy.
Independent Variable(s): Digital Financial Reporting (variables: XBRL Adoption, Real-Time Reporting, Automated Financial Analysis).
Dependent Variable: Investor Decision-Making
Moderating variable: Financial Literacy
Relevance: As financial reporting shifts to digital platforms, understanding its impact on investor behaviour is crucial, particularly for regulators and firms seeking transparency.
Data Source: Secondary (financial statements, investor reports), Primary (surveys/interviews with investors).
Link to related articles: The Determinants of Internet Financial Reporting for Investor Decision Making: Evidence from Indonesia Companies | SpringerLink; https://doi.org/10.20885/jca.vol3.iss3.art3; https://doi.org/10.14414/tiar.v6i2.614
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