Do intangible assets support financial leverage? A study on the US public firms by Park, Duckeun, Leow, Mabel Li Jun, Tan, Yan Qi

“…The Peters & Taylor (2017) technique of estimating intangible assets is used in this study, which draws the sample from 3,416 unbalanced panel data of non-financial US companies listed on stock exchanges between 1975 and 2021. To ensure the reliability of the results, the regression analysis accounts for other determinants of leverage as control variables and provides industry-controlled results using Two-Way Fixed Effects Model (TWFEM). …”
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ANALYSIS OF CORPORATE SOCIAL RESPONSIBILITY, DEFAULT RISK AND CONSERVATISM EFFECT TO EARNING MANAGEMENT WITH GOOD CORPORATE GOVERNANCE AS MODERATING VARIABLE IN MANUFACTURING COMPA... by Budi Gautama Siregar, Ade Fatma Lubis, Azhar Maksum, Fachrudin

“…Another result was that good Corporate governance does not moderate Conservatism effect measured by Earning Stock Return and accrual to Earnings Management on manufacturing companies registered in ISSI on the Indonesia Stock Exchange…”
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Corporate social responsibility and corporate tax aggressiveness: Evidence of mandatory vs. voluntary regulatory regimes impact by Oleh Pasko, Li Zhang, Alvina Oriekhova, Mykola Hordiyenko, Yarmila Tkal

“…The sample includes 6,668 firm-year observations of Chinese A-share firms listed on the Shanghai and Shenzhen stock exchanges over 2011–2019. The study uses corporate culture and risk management theories to develop the hypotheses. …”
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Does internal audit matter? Audit committee, its attributes, and corporate social responsibility reporting quality by Oleh Pasko, Li Zhang, Nelia Proskurina, Natalia Ryzhikova, Yelyzaveta Mykhailova

“…This study explores the nexus between internal audit, audit committee attributes, and Corporate Social Responsibility (CSR) disclosure quality in A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2010 to 2019. Utilizing refined samples and robust datasets, this investigation reveals critical insights that a robust internal control system significantly correlates with higher-quality CSR disclosure, underscoring its pivotal role in safeguarding non-financial reporting integrity and enhancing transparency in CSR disclosures. …”
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PENGARUH RASIO KECUKUPAN MODAL DAN RASIO KREDIT BERMASALAH TERHADAP TINGKAT PENGEMBALIAN ATAS ASET PADA 6 BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015 by Ajeng Dwi Lestari

“…And as development of technology, evolving business world too more banking companies emerging stock exchanges. Public confidence in the banks began to increase, has been raised since the establisment of private banks and the establishment of the bank’s health assessment system.             …”
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Cost Harmonization LightGBM-Based Stock Market Prediction by Xiaosong Zhao, Yong Liu, Qiangfu Zhao

“…To verify the effectiveness of CHL-LightGBM, comparisons have been made among LightGBM, XGBoost, decision trees, FL-LightGBM, and CHL-LightGBM for stock predictions on data from Shanghai, Hong Kong, and NASDAQ Stock Exchanges. The simulation results show that although there is no significant difference between CHL-LightGBM and other models on the accuracy and winning rate, CHL-LightGBM obtained the highest annual return on all the test data.…”
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Pengaruh Tingkat Kesehatan Bank Terhadap Nilai Perusahaan Perbankan Negara Asean by Apriyanti Apriyanti, Diyah Santi Hariyani, Maratul Azizah, Wenni Wahyuandari

“…The sample used is the banking companies of ASEAN countries which are listed on the stock exchanges of each country in 2020, which were taken using the purposive sampling method. …”
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Financial and economic performance of some Brazilian cellulose and paper companies Desempenho econômico-financeiro de algumas empresas brasileiras de celulose e papel by Alexandre Nascimento de Almeida, Alexandre Muzy Bittencourt, Vitor Afonso Hoeflich, Claudio José Luchesa

“…The information was obtained with BOVESPA – Sao Paulo State Stock Exchanged by the annual financial balance showed by the companies in the last nine years. …”
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Evidence of mispricing for South African listed R&D firms contributed by accounting conservatism by Tai-Lin G. Chen, Kutlwano K. K. M. Ramaboa

“…There is limited research on the on the accounting treatment of research and development in emerging markets, whose stock exchanges have been shown to not be highly correlated with the more developed markets, hence enables investors to diversify risk. …”
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Relevance of high and low cash holdings by corporations in Malaysia and Korea to efficiency, valuation and risks by Soh, Wei Ni

“…However, the cash holdings are not related to the efficiency of high-cash holding firms for these two stock exchanges. The contribution of cash holdings to firm efficiency is higher, and even double for a developed market compared with a developing market (Bursa Malaysia), which shows that the development stage of a country impacts on cash holdings’ contribution to firm efficiency. …”
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TRANSFORMATION OF GLOBAL CAPITAL MARKETS UNDER THE INFLUENCE OF MILITARY AGGRESSION AGAINST UKRAINE by Yevhenii Redziuk

“…Their capitalization on international stock exchanges has significantly decreased since the beginning of the war (approximately 2-1.7 times). …”
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Why do Chinese firms go public abroad and how do they perform? by Yuan, Mengying

“…As all the A-H dual-listed shares listed on Shanghai and Hong Kong stock exchanges are eligible for the Connect, this pilot program provides us a great opportunity to investigate the impact of capital control liberalization on asset pricing. …”
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VOLATILITY MODELING IN PERIODS OF CRISIS: ANALYSES OF ALTERNATIVE DISTRIBUTIONS IN BRIC AND THE US MODELADO DE LA VOLATILIDAD EN PERIODOS DE CRISIS: ANÁLISIS DE LAS DISTRIBUCIONES... by Fernanda Galvão de Barba, Paulo Sérgio Ceretta, Kelmara Mendes Vieira

“…Analysis was carried out by using weekly index data from the main stock exchanges of  BRIC (Brazil, Russia, India and China) and the United States, using the APARCH model. …”
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Precision Measurement of the Return Distribution Property of the Chinese Stock Market Index by Peng Liu, Yanyan Zheng

“…This paper systematically conducts an analysis of composite index 1 min datasets over a 17-year period (2005–2021) for both the Shanghai and Shenzhen stock exchanges. To reveal the differences between Chinese and mature stock markets, we precisely measure the property of the return distribution of the composite index over the time scale <inline-formula><math xmlns="http://www.w3.org/1998/Math/MathML" display="inline"><semantics><mrow><mo>Δ</mo><mi>t</mi></mrow></semantics></math></inline-formula>, which ranges from 1 min to almost 4000 min. …”
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EMMNCs’ political connections and their overseas investment outcomes, and firm performance shaped by outside CEO succession, and by China's anti-corruption campaign by Huang, Dongdong

“…I test my hypotheses using a sample of 251 globalizing Chinese firms listed on the Shanghai and Shenzhen stock exchanges. The results offer strong support for my arguments. …”
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Signaling effects and determinants of corporate dividend policy in Iran and Saudi Arabia. by Abdorreza, Asadi

“…It is notable that the stock exchanges in these financial markets are going to play more important role as investable markets in the international financial system. …”
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Determining the Upstream Premium Based on Exploration and Development Risk Model: A Monetary VaR Approach by Ali Faridzad, Shamsi Ghasemi, Mehdi Ahrari

“…In addition, transportation, exchanges, transactions, physical markets, and stock exchanges also play a significant role in this industry. …”
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