15 datasets

NCL Data2026 · dataset

<p dir="ltr">This item contains the code and derived data for the paper "Equivalent Modulo the Ledger: Document-Grounded Accounting Identities for Verifying Financial Programs" (submitted to Knowledge-Based Systems).</p><p dir="ltr">Contents:</p><p dir="ltr">(1) code/ – the identity miner, the three-outcome equivalence checker, labelling, verifier training and evaluation scripts;</p><p dir="ltr">(

ZivaHub + Deakin Research Online + DMU Figshare + HKU DataHub + Swinburne Figshare + DaYta Ya Rona + SUNScholarData + figshare + Loughborough Research Repository + GRANTS Data + UP Research Data Repository2026 · Astronomical catalogue

<p dir="ltr">This study developed a model that advances understanding of how to effectively implement CSR initiatives among firms listed on the Johannesburg Stock Exchange (JSE). This study investigated how board size, board independence, gender diversity, ethnic diversity, board meetings, board political connections, and CSR committee structures shape CSR practices, and how these CSR practices su

ZivaHub + HKU DataHub + figshare + Loughborough Research Repository + UP Research Data Repository2026 · Astronomical catalogue

<p dir="ltr">Empirical Data</p>

figshare + Loughborough Research Repository2026 · Astronomical catalogue

<p dir="ltr">This dataset supports research on the relationship between digitalization, green finance, renewable energy, industrialization, economic growth, and environmental sustainability in South Asia. It covers <b>Bangladesh, India, Pakistan, Nepal, and Sri Lanka</b> and includes variables related to carbon dioxide emissions, ecological footprint, load capacity factor, biocapacity, digitalizat

figshare2026 · Astronomical catalogue

<p dir="ltr">This dataset and code package supports the manuscript “Auditing Apparel Environmental Declarations for Sustainable Design: Lifecycle Profiles and Weighting Sensitivity in France’s 2025–2026 Register”.</p><p dir="ltr">The study uses the French national open dataset Affichage environnemental des vêtements. The analysed source file was updated on 27 August 2026 and contained 395,979 appa

figshare2026 · Astronomical catalogue

<p dir="ltr"><i>The aim of this study is to show the role of internal control in enhancing the corporate governance of insurance companies in Nepal. To attain the objectives of study four independent variables risk assessment, monitoring and supervision, control environment, and internal audit have been considered as well three dependent variables independent directors, transparency, and responsib

figshare2026 · Astronomical catalogue

<p dir="ltr">This study examines the impact of Environmental, Social, and Governance (ESG) performance on the financial performance of 31 Japanese electric machinery firms listed on the Nikkei 225 Index between 2015 and 2024. Drawing upon Stakeholder Theory, Institutional Theory, and the Resource-Based View, the study employs static (FGLS) and dynamic (Difference GMM) panel estimations to evaluate

figshare2026 · Astronomical catalogue

<p dir="ltr">This dataset supports the manuscript "Earnings Management and Sustainability Disclosure: A Bibliometric and Systematic Literature Review" (Ledezma-López, Torres-Pulido & Soto-Pérez; Cogent Business & Management, Ms. No. 268787376). It contains three files documenting the screening, clustering, and article-selection stages of the review: (1) the PRISMA-style screening dataset for all 4

figshare2026 · Astronomical catalogue

<p dir="ltr">The audit accountability cycle, Delhi health performance audit</p>

IISH Dataverse2025 · dataset · unknown

Replication package for the main experiments and additional experiments. Building on experiential learning theory, we predict that managers who acquire task-specific experience by doing the employee’s task possess tacit knowledge about the task’s cognitive stimulation and associated intrinsic motivation. To motivate their employees, these managers will prefer a fixed-wage contract, which relies on

Teesside University Research Data Repository2024 · dataset

Poor company gearing, financial leverage, and free cash flows are the main reasons why investors lose faith in emerging economy stock markets. This is especially true during recessions brought on by growing debt, inflation, and the high cost of doing business. In Ghana, an emerging nation now characterized by economic downturns, our study examines the effect of business gearing on the cash flows o

Teesside University Research Data Repository2024 · dataset

This study examines the moderating impact of board composition on the relationship between company attributes and the performance of Deposit Money Banks in Nigeria from 2014 to 2018. A hierarchical regression model consisting of hypothesised board composition, company attributes and performance were formulated and subjected to various diagnostic and robustness tests to ascertain the Best Linear Un

Teesside University Research Data Repository2024 · dataset

The dataset spans a period of nine years, from 2013 to 2021, and encompasses financial information from firms listed on the Indonesia Capital Market. A total of 128 manufacturing firms are represented in this dataset, culminating in a dataset size of 1024 data points

Teesside University Research Data Repository2023 · dataset

Stata do files and databases for the IJPE submission. No: PROECO-D-23-00384. Title: The Role of Financial Slack on the Relationship Between Demand Uncertainty and Operational Efficiency. All variables are described in the do files. Please see the notes. We thank Kumbhakar, Wang, & Horncastle (2015) for the Stata command of operational efficiency estimation.

Teesside University Research Data Repository2020 · dataset

Data set for models of accounting accruals, loss avoidance, Basu's earnings conservatism and accrual based earnings conservatism