Results 121 to 130 of about 33,239 (299)
International Journal of Urban and Regional Research, EarlyView.Abstract While the geographical distribution of eviction filings has been explored in Toronto, the intersection of rental housing financialization, race and eviction remains underexplored. Financial actors and their intermediaries, who fuel the eviction crisis in economically disenfranchised Black renter communities, exert significant influence over ...
Nemoy Lewis +2 more
wiley +1 more source
Corporate Social Responsibility and Earnings Reporting [PDF]
, 2010 Despite increasing interests on corporate social responsibility (CSR) activities among managers, the relationship between CSR and firm value through earnings reporting quality is still unclear. Absence of a strong positive effect of CSR on firm value has
Calegari, Mary F. +2 more
core +1 more source
International Journal of Urban and Regional Research, EarlyView.Abstract Asset managers, private equity firms and other institutional investors have assumed an increasingly important role in the ownership and management of housing and infrastructure since the Global Financial Crisis. This article analyses how social housing in London is being transformed into a financial asset through an analysis of ‘income strip ...
Aretousa Bloom, Joe Penny
wiley +1 more source
EconomiesEarnings management is a widespread phenomenon in practice, with researchers therefore focusing on trying to understand what motives and factors lead to companies engaging in earnings management.
Diana Bachtijeva +2 more
doaj +1 more source
Beyond Old Boys' Clubs: Financial Analysts' Utilization of Professional Connections
Journal of Accounting Research, EarlyView.ABSTRACT Women often lack the opportunity to join exclusive social clubs, limiting the benefits they derive from their social networks. We investigate whether, when given the opportunity to interact with the right people in a professional setting, women gain greater advantages from these connections for career performance and advancement compared to ...
MENGQIAO DU, RACHEL XI ZHANG
wiley +1 more source
PENGARUH AKRUAL, LIABILITAS PAJAK TANGGUHAN, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) [PDF]
, 2018 This study aims to examine and understand whether accruals, deferred tax liabilities, foreign ownership and firm size affect earnings management to avoid earnings decline.
AMIEQ, Lubabul, MEIRANTO, Wahyu
core
Real Effects of Subjectivity in Measuring Fair Values
Journal of Accounting Research, EarlyView.ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN +3 more
wiley +1 more source
Earnings management and corporate tax planning and their impacts on firm value / Nik Mohd Norfadzilah Nik Mohd Rashid [PDF]
, 2017 The research aimed to study the impacts of Earnings Management (EM) and Corporate Tax Planing (TP) on the changes of the Firm Value (FV) among public listed companies in Malaysia.
Nik Mohd Rashid, Nik Mohd Norfadzilah
core
Human + AI in Accounting: Early Evidence from the Field
Journal of Accounting Research, EarlyView.ABSTRACT This paper provides early evidence on the integration and impact of generative artificial intelligence (GenAI) in accounting at the accountant and task levels. Using survey data from 277 professional accountants, we document substantial heterogeneity in adoption patterns, perceived benefits, and concerns about GenAI.
Jung Ho Choi, Chloe L. Xie
wiley +1 more source
Financial reporting quality of ESG firms listed in China. [PDF]
PLoS One, 2023 Wu M, Abeysekera I.
europepmc +1 more source