Despite the well-documented mixed results of hedging on firm value, empirical evidence of
why hedging reduces firm value is rare. Theory suggests that hedging can increase firm …

Purpose This study aims to evaluate the impact of firm, industry level determinants and
ownership concentration on the dynamic capital structure decision in Indonesia and …

Purpose: As the best measure of company health, companies that have gone public often try
to increase shareholder value. One of them is the company value because it describes the …

Purpose Profitability is crucial for a company's sustainability. This study aims to examine the
influence of profitability and specific variables on the value of real estate companies in …

The primary objective of the business is to enhance the value of the company, which is
reflected in the success of its shareholders, one of whom may be observed in the rise in the …

The main objective of this research is to examine the effects of financial instruments
declared under IFRSs on value relevance over thirteen years. The research sample …

Purpose This paper aims to test whether the extent of compliance with International
Financial Reporting Standards (IFRS) 7 requirements is value relevant and whether it …

The objective of this study is to analyze the management of operational risks in managerial
accounting, specifically focusing on the examination of strategies and their implementation …

Firm value is the standard price of a company that is considered feasible for potential
investors. Firm value helps investors in assessing the performance of a company and also …