Results 101 to 110 of about 417,023 (195)
Le rôle des accruals discrétionnaires dans la valorisation boursière des sociétés tunisiennes [PDF]
En se basant sur un échantillon d'entreprises tunisiennes, nous nous sommes intéressés à montrer que les accruals discrétionnaires ont un contenu informationnel additionnel par rapport aux autres composantes du résultat.
Kamel Touhami, Sarra Elleuch Hamza
core
Journal of Pediatric Gastroenterology and Nutrition, EarlyView.
Mohamad Abi Nassif +4 more
wiley +1 more source
Managerial Myopia and Corporate Biodiversity Risk: Disclosure, Concern and Risk
British Journal of Management, EarlyView.Abstract Recent evidence shows that 70% of market participants view biodiversity risk as financially material, yet only 3.8% of firms provide meaningful biodiversity disclosure. We ask why this gap persists and whether managerial short‐termism explains it.
Yueyang Wang +4 more
wiley +1 more source
حسابداری و شفافیت مالیPurpose: The purpose of this research is to investigate the relationship between institutional investor inattention, accruals quality and conditional conservatism. Methodology: This research is applied and correlational.
Mohamad Mohamadi +1 more
doaj
Indications and Efficacy of Progestogen‐Monotherapy as Menopause Hormone Therapy: A Narrative Review
BJOG: An International Journal of Obstetrics &Gynaecology, EarlyView.ABSTRACT Menopausal hormone therapy (MHT) remains the most effective treatment for vasomotor symptoms (VMS) and other manifestations of menopause; however, its use is limited in women with contraindications to oestrogen. Progestogen monotherapy, though historically underutilized, represents a viable alternative in this population. This narrative review
Chloe Thomas +3 more
wiley +1 more source
Monitoring Quality of Mafia‐Connected Accountants
Journal of Accounting Research, EarlyView.ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi +3 more
wiley +1 more source
Earnings quality measures and excess returns: A case study of Tehran Stock Exchange [PDF]
Management Science Letters, 2013 This paper presents an empirical investigation to study the relationship between earning quality measure and excess returns on selected firms trading on Tehran Stock Exchange.
Hassan Hemmati, Seyed Ali Sayadi
doaj
Contemporary Accounting Research, EarlyView.ABSTRACT We find that banking relationships built through institutional cross‐ownership influence the granting of loans as well as loan contract terms. Firms that are newly added to institutional cross‐owners' portfolios are more likely to borrow from banks that previously issued loans to other firms within the same portfolio.
Zhiming Ma +3 more
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT The PCAOB posits that audit partner and manager involvement, primarily through greater supervision and review (“oversight”) of audit engagements, is an important determinant and indicator of audit quality. We test this notion by empirically examining the link between staffing leverage, as measured by an office's ratio of audit partners and ...
Joshua A. Khavis +2 more
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT Recent AICPA surveys indicate disproportionate attrition among Black professionals attaining partnership in US public accounting firms, underscoring the need to better understand their experiences. Despite repeated calls for examination, understanding of these experiences remains limited, partly due to the difficulty in accessing the few Black
Jennifer Joe +2 more
wiley +1 more source