Results 111 to 120 of about 28,588,237 (282)

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

The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing [PDF]

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms.
Gegenfurtner, Bernhard, Ampenberger, Markus, Kaserer, Christoph   +2 more
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

Do Concentrated Owners Pay Less? French Evidence on Tax Avoidance and Female Directors

Strategic Change, EarlyView.
ABSTRACT This study examines whether concentrated voting control increases corporate tax avoidance in French listed firms and whether board gender diversity and audit committee independence constrain that relationship. Using 3388 firm‐year observations from 242 CAC All Shares firms from 2009 to 2022, the analysis combines hand‐collected voting rights ...
Habiba Laadhari, Juraj Válek, Hajer Jarrar, Virginie Hachard, Matteo Rossi   +4 more
wiley   +1 more source

Foretelling or foresight? Accounting-based bankruptcy prediction models and earnings quality in the case of Polish listed companies

International Entrepreneurship Review
Objective: 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

Gerenciamento de resultados por decisões operacionais no mercado brasileiro de capitais [PDF]

, 2013
Tese (doutorado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico, Programa de Pós-Graduação em Administração, Florianópolis, 2013.Esta tese analisa o gerenciamento por decisões operacionais no mercado brasileiro de capitais, uma forma de
Cupertino, César Medeiros
core  

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

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  

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

The effect of board diversity on earnings management: evidence from an unregulated capital market

Humanities & Social Sciences Communications
This study investigates the effect of board diversity on accrual and real earnings management in Ethiopia’s unregulated capital market. Before its official launch in 2025 under Proclamation No. 1248/2021, Ethiopia’s capital market was largely unregulated.
Muhammed Yismaw, Arega Seyoum, Abebe Menberu   +2 more
doaj   +1 more source