Results 61 to 70 of about 445,786 (282)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how climate change exposure affects corporate financing behaviour through the lens of managerial leverage distortion (MLD), defined as the absolute deviation of observed leverage from a benchmark implied by firm fundamentals.
Post Raj Pokharel
wiley +1 more source
Monitoring Carbon Risk: Auditor Pricing of Stranded Asset Exposure in U.S. Energy Firms
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper examines whether external auditors incorporate carbon asset risk disclosures (CARD) when assessing a client's exposure to stranded asset risks and how these disclosures influence audit pricing decisions. Using data from Ceres' Sustainability Disclosure Search Tool, we assess a firm's CARD specificity by analyzing the proportion of ...
Sabrine Ayed +2 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
ESG Performance and Financial Outcomes in the Hospitality Industry: A Systematic Literature Review
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Corporate social responsibility (CSR) and ESG are in the spotlight in hospitality management research; however, the CSR/ESG body of knowledge is fragmented by incompatible measurement approaches. Most of this work has been conducted at the regional level, with little to no attention to governance issues.
Dijana Čičin‐Šain +2 more
wiley +1 more source
Financial distress, relative performance and takeovers as drivers for abnormal accruals
, 2008 Our article examines abnormal accruals for a large sample of UK firms between 1994 and 2004, standardized so as to control for firm size, profitability, growth, information asymmetry and debt.
Hussain S, Zuo L
core +4 more sources
Earnings Management, Value Relevance Of Earnings and Book Value of Equity
Jurnal Akuntansi dan Auditing Indonesia, 2013 Previous studies examining relationship between earnings management and value relevance of accounting information show that earnings management decrease value relevance of accounting information. Generally, the studies apply accruals earnings management.
Imam Subekti
doaj
Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals [PDF]
Following Zhang (Accounting Review, 2007) we cast firm accruals in terms of short-term investment. Since many studies consider accruals as a smoothed measure of cash flows, we first adopt Zhang specification and augment the standard Jones model with a ...
Francois Racicot +3 more
core
PRDM16 is necessary for sensory neuronal development and differentiation in the trigeminal ganglion
Developmental Dynamics, EarlyView.Abstract Background Cranial neural crest cells (cNCC) generate craniofacial cartilage, bone, and peripheral neurons and glia, and birth defects arise when the cartilage/neuronal/glial progenitors fail to differentiate. PRDM16 is a transcriptional regulator containing both zinc‐finger and SET domains, implicated in craniofacial development and orofacial
Fahmida Raha +3 more
wiley +1 more source
Abnormal Accrual, Informed Trader, and Long-Term Stock Return: Evidence from Japan [PDF]
This study examines the association among abnormal accruals, long-term stock returns, and probability of informed trading. Some analytical and empirical research for postearnings announcement drift provide evidence that a high arrival rate of informed ...
Tomomi Takada +2 more
core