Results 91 to 100 of about 33,239 (299)

Gubernatorial Re‐Election Incentives, Local Investment Bias, and Pension Fund Performance

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We investigate the impact of gubernatorial re‐election incentive and political factors on US public pension funds from 1990 to 2022. Our empirical analysis finds no significant overall relationship between gubernatorial re‐election incentives and local bias in the full sample.
Hongxian Zhang, Liang Guo, Jun (Maggie) Hao, Yu (Steve) Liu   +3 more
wiley   +1 more source

Disrupting the Chain of Displaced Aggression: A Review and Agenda for Future Research

Journal of Organizational Behavior, EarlyView.
ABSTRACT Displaced aggression refers to instances in which a person redirects their harm‐doing behavior from a primary to a secondary, substitute target. Since the publication of the first empirical article in 1948, there has been a noticeable surge in research referencing this theory in both management and psychology journals.
Constantin Lagios, Simon Lloyd D. Restubog, Pauline Schilpzand, Kohyar Kiazad, Karl Aquino   +4 more
wiley   +1 more source

PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP MANAJEMEN LABA AKRUAL DAN RIIL [PDF]

, 2016
The purpose of this research is examining the influences of the adoption of IFRS-based accounting standards on both accrual-based and real earnings management.Aaccrual-based earnings management is proxied through discretional expense calculated by ...
FUAD, Fuad, WIJAYANTO, Wahyu Tri
core  

Where Is the Take in Give and Take? A Review of Empathy Effects on Workplace Outcomes for Both Givers and Receivers

Journal of Organizational Behavior, EarlyView.
ABSTRACT There is increasing interest in understanding and recognition of the importance of empathy effects at work. However, despite the two‐party nature of empathy, little research has distinguished between empathy‐giving versus empathy‐receiving, or between empathy‐giver versus receiver.
Xiaoxiao Jiang, Gillian Yeo, March L. To, Rajiv Amarnani   +3 more
wiley   +1 more source

Political Signaling via Equity Ownership: Impacts on Supplier Financial Performance

Journal of Operations Management, EarlyView.
ABSTRACT This study offers a new application of signaling theory to better understand the role of equity linkages and political influence on buyer–supplier relationships (BSRs). We examine the signaling effects of a politician's personal equity investment in a buyer firm on the financial performance of the supplier firms located in the politician's ...
Wenming Wang, In‐Mu Haw, Morgan Swink, Jun Chen   +3 more
wiley   +1 more source

Flying under the radar: earnings management choices and anti-corruption [PDF]

Journal of Economics and Development
PurposeThis study examines how anti-corruption pressure influences corporate earnings management practices in Vietnam, a country undergoing an intensive anti-corruption campaign.Design/methodology/approachThis study employs a news-based anti-corruption ...
Lien Quynh Le, Khanh Hoang, Thang Xuan Nguyen   +2 more
doaj   +1 more source

PERBEDAAN AGRESIVITAS PENGUMUMAN LABA TRIWULANAN PADA PERUSAHAAN YANG MENCAPAI TARGET LABA DENGAN PERUSAHAAN YANG TIDAK MENCAPAI TARGET LABA [PDF]

, 2015
This study aims to examine empirically whether there are differences in the aggressiveness of quarterly earnings announcements on companies that meet earnings target with companies that not meet earnings target.
JANUARTI, Indira, PUSPARATNA, Desspa Ayu
core   +1 more source

The Effect Of Short-Term Debt On Accrual Based Earnings Management And Real Earnings Management

Journal of Applied Business Research (JABR), 2016
This study investigates whether short-term debt is related to earnings management. Short-term debt is divided into total current liabilities, debt in current liabilities and short-term borrowings. In addition, this study examines how short-term debt is related to how firms manage their earnings. I use discretionary accruals and real operating decisions
openaire   +2 more sources

Accrual-based earnings management and organizational life cycles: Two-dimensional analysis

International Entrepreneurship Review, 2023
Objective: The article aims to determine the relationship between the stage of a business life cycle and the scope and directions of accrual-based earnings management (AEM) in industrial companies listed on the Warsaw Stock Exchange (WSE). Research Design & Methods: The assessment of statistical relationships between the patterns of earnings ...
openaire   +2 more sources

Opening the Black Box of Nonprofit Reputation and Volunteer Attraction With Supervised Machine Learning

Nonprofit Management and Leadership, EarlyView.
ABSTRACT With the aim to explore the potential of machine learning for nonprofit research, this article contrasts traditional linear regression with four contemporary supervised machine learning approaches. Concretely, we predict (1) reputation ratings and (2) the total number of volunteers for 4021 non‐profit organizations in the U.S.
Moritz Schmid, Hannes Lampe, Jurgen Willems   +2 more
wiley   +1 more source