Mergers &amp; Acquisition Decisions in the Energy Sector Based on Financial Transparency and Audit Opinions

Robu, Ioan-Bogdan; Aevoae, George Marian; Mardiros, Daniela; Herghiligiu, Ionuţ Viorel

doi:10.1080/00128775.2023.2225484

Cited by 4 publications

(3 citation statements)

References 80 publications

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“…In addition, it is expected that more mergers and partnerships with companies in the BRICS countries will take place. These merger acquisition might depend on the financial information quality to a great extent (Robu et al, 2023). Also, these decisions will have their effects on the quality of corporate governance practices.…”

Section: Internationalization Of Accounting and Auditingmentioning

confidence: 99%

Auditors’ Perception of the Consequences of Egypt’s Membership of the BRICS Bloc on the Accounting and Auditing Profession: A Field Study

على,

بدوى

2024

مجلة الشروق للعلوم التجارية

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Section: Internationalization Of Accounting and Auditingmentioning

confidence: 99%

Auditors’ Perception of the Consequences of Egypt’s Membership of the BRICS Bloc on the Accounting and Auditing Profession: A Field Study

على,

بدوى

2024

مجلة الشروق للعلوم التجارية

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“…According to several theoretical studies, firm profitability is a significant factor in determining firm growth (Anton (2016); Demirguc-Kunt and Maksimovic (1998). Robu et al, (2023) studied the effect of profitability on firm growth in a sample of Romanian non-financial firms listed on the Bucharest Stock Exchange and found a positive relationship between ROA and firm growth, suggesting that firm growth in Romania is financed by increasing firm profitability. Zhang et al (2017) found that the relationship between financial leverage and firm growth is mediated by financial health.…”

Section: -2 Firm Financial Indicatorsmentioning

confidence: 99%

تأثير الأداء المالي للشركات على إمكانات النمو: دراسة الشركات غير المالية المدرجة في البورصة المصرية(باللغة الانجليزية)

الغنيمي,

الدفتار,

مجدي

2023

مجلة الاسکندرية للبحوث المحاسبية

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This paper examines the effect of firm financial performance on growth potential for the non-financial firms listed in Egypt stock exchange. The annual data covers the years 2010 -2020. The total number of firms included in the study was 193 of non-financial firms listed in the Egyptian stock exchange (EGX).Overall, the results revealed that the robust determinants of firm growth potential are related only to (Cash ratio, inventory to current assets ratio), debt financing (long-term debt to total assets ratio, fixed assets to total debt ratio) and profitability (Net Operating Profits/Total Assets). Thus, there is a significant and positive association between the liquidity ratios, leverage ratios, and the firm growth potential. However, there is a negative and significant relationship between dividends and age and the growth potential.

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“…Researchers have hitherto focused on knowledge-based industries (Dženopoljac et al, 2019). The recent concerns for energy transition and environmental degradation (Satrovic & Adedoyin, 2023) coupled with the significant societal implications (Robu et al, 2023) make the electricity and gas industry a highly intriguing research context. The paper's contribution to the scholarly discourse is twofold.…”

Section: Introductionmentioning

confidence: 99%

Intangible Assets and Resource Allocation: Insights From European Companies

Curea

2023

ISF

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This study aims to explore the nexus between CEO-Chair duality, leverage, and investments in intangible assets within the realm of energy companies listed in the European Union (EU) using multi-theoretical lenses. Robust regression is employed to analyse the panel dataset. Energy companies listed in the European Union are analysed for the period 2011-2020. Findings reveal that leverage and CEO-Chair duality exert a positive influence on investments in intangible assets. By separating the roles of CEO and Chairman and adopting appropriate leverage levels, firms can enhance their ability to invest in intangible assets, fostering innovation and improving their competitive position in the market. The results offer valuable insights for academic researchers, practitioners in the electricity and gas industry and investors, aiding in informed decision-making and resource allocation strategies.

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Mergers & Acquisition Decisions in the Energy Sector Based on Financial Transparency and Audit Opinions

Cited by 4 publications

References 80 publications

Auditors’ Perception of the Consequences of Egypt’s Membership of the BRICS Bloc on the Accounting and Auditing Profession: A Field Study

Auditors’ Perception of the Consequences of Egypt’s Membership of the BRICS Bloc on the Accounting and Auditing Profession: A Field Study

تأثير الأداء المالي للشركات على إمكانات النمو: دراسة الشركات غير المالية المدرجة في البورصة المصرية(باللغة الانجليزية)

Intangible Assets and Resource Allocation: Insights From European Companies

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