Results 111 to 120 of about 33,239 (299)
International Entrepreneurship ReviewObjective: The article aims to examine the relationship between bankruptcy risk and earnings quality in designing accounting-based bankruptcy prediction models. The models classify companies (firm-year observations) into two groups with high or low (no)
Barbara Grabińska, Konrad Grabiński
doaj +1 more source
How Informative Are Fraud and Non-Fraud Firms\u27 Earnings? [PDF]
, 2019 This study evaluates how informative the earnings of fraud firms are compared to peer non-fraud firms by assessing informativeness in the context of persistence, analysts’ forecast errors, and stock returns.
Asare, Kwadwo Nyarko
core +1 more source
Student Income Support and Participation in Higher Education: A Cohort Analysis
Australian Economic Review, EarlyView.ABSTRACT Background The 2008 Bradley Review introduced major reforms to Australian higher education, including a demand‐driven funding system and changes to student income support, aimed at expanding participation and improving equity outcomes. Aims This study examines how student income support receipt and higher education participation evolve across ...
Deborah A. Cobb‐Clark +2 more
wiley +1 more source
Lobbying and Political Risk Disclosure: Do Socially Responsible Firms Voluntarily Disclose More?
British Journal of Management, EarlyView.Abstract Drawing on theories of strategic communication, legitimacy, impression management and moral capital, this study investigates whether firms use political risk disclosure to offset negative perceptions associated with corporate lobbying. Using a sample of 10,120 observations from 1362 US firms between 2002 and 2018, we find that firms with ...
Maretno A. Harjoto +4 more
wiley +1 more source
Board characteristics and earnings management in listed companies of Vietnam's stock market
Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, 2020 This study examines the impact of the Board of directors, firm size, financial leverage and return on assets (ROA) on Accrual-based Earnings Management (QTLN). The results show that Board size, the proportion of Board financial expertise,
Bùi Văn Dương, Ngô Hoàng Điệp
doaj
Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses? [PDF]
The asymmetric recognition of gains and losses underlying conservative accounting is not taken into account by Jones (1991)-type accrual models. Recently, Moreira (2002) and Ball and Shivakumar (2005a) have proposed piecewise linear accrual models ...
José A. C. Moreira, Peter F. Pope
core
Housing, Inequality and London
The Political Quarterly, EarlyView.Abstract Regional inequalities are deeply entrenched in the UK. London, and its wider region, is often seen as the beneficiary of these inequalities. The capital houses a disproportionate share of the nation's population and its economic output. But London is also home to higher levels of inequality, poverty and child poverty than anywhere else in the ...
Jack Brown, Joe Fyans
wiley +1 more source
Manajemen Pendapatan Dan Pengecualian Pajak Pendapatan Di Malaysia [PDF]
, 2003 This study examines whether earnings management action was done in Malaysia for period of 1999. The study was based on abnormal accrual, continued by is spliting off to discretionary accrual and non-discretionary accrual by Jones\u27 model (1991).
Ibrahim, D. N. (Daing) +2 more
core +1 more source
The Gender of Fossil Fuels: Oil and Domestic Perils in Mandate Palestine
Gender &History, EarlyView.ABSTRACT This article explores the gender dynamics behind the rise of kerosene – an oil derivative – as the main domestic fuel in Mandate Palestine. It argues that these dynamics were constitutive in determining who began to use oil, where and for what purposes, in turn demonstrating that women in Palestine were the promoters and targets of a campaign ...
Shira Pinhas
wiley +1 more source
The effect of leverage increases on real earnings management [PDF]
, 2009 Main subject of this paper is to understand whether there could be an incentive for managers to manipulate cash flow from operating activities (CFO) through the use of real earnings management (REM), in situations with increasing leverage.
Zagers-Mamedova, I. (Irina)
core +1 more source