Results 101 to 110 of about 33,239 (299)

Perspectives and behaviors surrounding planting practices in North America inform genetic conservation realities for American ginseng (Panax quinquefolius)

PLANTS, PEOPLE, PLANET, EarlyView.
American ginseng is a shade‐obligate, North American medicinal plant that is widely traded and used internationally. To meet global demand, ginseng is cultivated in forest farms in the Appalachian region of the USA and field‐based artificial shade farms in two regions: Ontario, Canada and Wisconsin, USA. We conducted social research leveraging in‐depth
Rachel E. Palkovitz, Mary K. Shenk, Eric P. Burkhart   +2 more
wiley   +1 more source

Earnings Management and the Effect of Earnings Quality on Future Profitability of the Tehran Stock Exchange Bankrupt Firms [PDF]

مطالعات تجربی حسابداری مالی, 2013
This study investigates how management Authority of bankrupt firms performs in reporting future profitability and earnings quality effect in Tehran Stock Exchange during 1385-1390.
Ahmad Ahmadpoor, asoomeh hahsavari
doaj  

What is earning management in sharia bank lower than conventional bank?

Journal of Islamic Accounting and Finance Research, 2019
Purpose - This study is to examine the effect of sharia status on the level of earning management in Banking Companies in Indonesia. Method - This study use pooled data regression analysis and independent sample t-test to test the level of earning ...
Nurianah Nurianah
doaj   +1 more source

Gender Equality as a Driver of Inclusive Green Transitions: Evidence From EU Panel

Sustainable Development, EarlyView.
ABSTRACT This study examines how gender equality contributes to inclusive and sustainable green transitions across the European Union (EU). Using macro‐panel data for 27 EU countries, it applies three econometric models to assess how changes in gender inequality, measured by the Gender Inequality Index (GII), influence female employment, women's ...
Lina Volodzkiene, Tomas Balezentis
wiley   +1 more source

The Size of a Company and the Intensity of Use of Accrual-Based Earnings Management and Real Earnings Management Tools

Studia Ekonomiczne i Regionalne
The aim of the study is to analyse the relationship between the degree of use of accrual-based earnings management and real earnings management instruments and the size of public companies.
Comporek Michał
doaj   +1 more source

Who Benefits From Green Tech? How Eco‐Innovation and Process Eco‐Innovation Shape Emissions Inequality Across G7 Economies

Sustainable Development, EarlyView.
ABSTRACT This study examines the asymmetric effects of eco‐innovation on income‐based carbon emissions inequality within G7 economies over the period 1990–2023. Theoretically grounded in innovation diffusion theory and political economy frameworks, we argue that green technological advancements exert non‐linear, directional effects on emissions ...
Brahim Bergougui, Buhari Doğan, Emmanuel Yamoah Cobbold, Hayet Soltani, Hamid Ghazi H Sulimany, Ehab Ebrahim Mohamed Ebrahim   +5 more
wiley   +1 more source

Analysis on accrual-based models in detecting earnings management

, 2012
This paper analyzes the problems with the alternative accrual-based models in detecting earnings management. The researcher will focus on comparing the Jones Model and the Modified Jones Model, which are the two most frequently used model in empirical ...
CHEN, Tianran
core  

Market rewards to patterns on increasing earnings : do cash flow patterns, accruals manipulation and real activities manipulation matter? [PDF]

, 2013
This study explores whether firms have differential price-earnings multiples associated with their means of achieving a sequential pattern of increasing positive earnings.
García Lara, Juan Manuel, Liu, Su-Ping, Universitat Autònoma de Barcelona. Departament d'Empresa   +2 more
core  

New venture team stability and long‐run organizational growth

Strategic Entrepreneurship Journal, EarlyView.
Abstract Research Summary We explore the impact of new venture team (NVT) stability on long‐run organizational growth. With an instrumental variable design, we leverage a matched employer‐employee dataset of all Danish new ventures from 1981 to 1997. We find strong evidence that NVT stability has a positive effect on organizational growth in employees ...
Jerry Guo, Anders Frederiksen, Lars Frederiksen   +2 more
wiley   +1 more source

When creation and capture diverge: Why breakthrough inventions do not break through alike

Strategic Management Journal, EarlyView.
Abstract Reserch Summary Breakthrough inventions are central to firms' competitive advantage, yet what constitutes a breakthrough remains unclear. We examine the relationship between technological quality (measured by forward citations) and economic value (measured by grant‐day abnormal stock‐returns) of patents. Using U.S. patents assigned to publicly
Giacomo Marchesini, Giovanni Valentini
wiley   +1 more source