Kirubel Asegdew Yimenu

Earning Management: From Agency and Signalling Theory Perspective in Ethiopia

Kirubel Asegdew Yimenu & Sitina Akmel Surur · Journal of Economics, Management and Trade · 2019

Aims: To examine earning management from agency and signalling theory perspectives. Agency theory was used as a clogging factor for earning management practice whereas, signalling theory relates to managements intention to reflect insider information for the market. Study Design:...

Open access Research Article 10.9734/jemt/2019/v24i630181

Angulating Social and Environmental Reporting to Firms’ Advantage: A Resource Based View Approach from Ethiopian Companies’ Perspective

Sitina Akmel Surur, Kirubel Asegdew Yimenu & Kasu Birbirsa Baje · Journal of Economics, Management and Trade · 2019

Aims: To evaluate the strategic role of social and environmental reporting in Ethiopian large tax payer companies based on the resource-based view of the firm. Study Design: The study employed explanatory research design. Place and Duration of Study: Large tax payer companies for...

Open access Research Article 10.9734/jemt/2019/v25i130188