Results 121 to 130 of about 28,588,237 (282)

Contribution of the Baobab Value Chain to Equitable Rural Livelihoods and Poverty Alleviation in Ghana

Sustainable Development, EarlyView.
ABSTRACT Non‐timber forest products (NTFPs) are central to income diversification and livelihood resilience in Sub‐Saharan Africa. However, the welfare implications of baobab commercialisation remain underexplored. This study addresses this gap by analysing the contribution of the baobab value chain to household income, poverty reduction, and income ...
Frederick Frimpong, Emmanuel Donkor, Victor Owusu, Dietrich Darr   +3 more
wiley   +1 more source

DOES AUDIT QUALITY INFLUENCE EARNINGS MANAGEMENT PRACTICE IN COMPANIES? A THEORETICAL AND SYSTEMATIC REVIEW APPROACH

Malete Journal of Accounting and Finance
The primary intent of this study is to examine whether audit quality influences earnings management practices in companies. Specifically, the study seeks to synthesize theoretical and empirical evidence on how audit quality attributes such as audit firm
Isiaka Olalekan Lasisi , Ramatu Kemi Abdullahi   +1 more
doaj   +1 more source

Deepening the real options debate: Real options as dynamic optimization

Strategic Management Journal, EarlyView.
Abstract Research Summary Is real option theory useful for management research? This topic was hotly debated two decades ago. Real options were said to be inapplicable to management research and to lack conceptual distinctiveness. Whereas responses to the claim about the non‐distinctiveness of real options were disparate, the concern about the theory's
Arkadiy V. Sakhartov, Joseph T. Mahoney, Jeffrey J. Reuer   +2 more
wiley   +1 more source

Supporting Pathways into College and Careers: The Case of Adult Education ESL in Community Colleges

TESOL Quarterly, EarlyView.
Abstract Research has increasingly focused on the importance of college preparation and career and technical education (CTE) for multilingual learners (MLs), many of them classified as “English Learners,” in K‐12 schools. Less attention, however, has been paid to the collegiate and professional aspirations of another significant population of MLs in ...
Kylie A. Kenner, George C. Bunch, Benjamin M. James   +2 more
wiley   +1 more source

Do short-sellers arbrtrage accrual-based return anomalies? [PDF]

We find a positive association between short-selling and accruals, and between short-selling and NOA, during 1988-2003. The accrual and NOA return anomalies are asymmetric. The absolute value of mean abnormal returns is larger for high-accrual firms than
Teoh, Siew Hong, Hirshleifer, David, Yu, Jeff Jiewei   +2 more
core  

The Feasibility of Household Food Waste Reduction in Finland: Insights From Five Consumer Profiles

Australian Journal of Agricultural and Resource Economics, EarlyView.
ABSTRACT We apply a household production framework to analyse how changes in cooking skills, waste‐abatement costs and wage rates influence the food waste behaviour of five consumer profiles in Finland. We find that achieving a given reduction in food waste through skill‐enhancing interventions induces larger behavioural adjustments than equivalent ...
Aino Friman, Dušan Drabik
wiley   +1 more source

The effect of earnings management on the asymmetric timeliness of earnings. [PDF]

Is earnings management affecting (driving) the measures of earnings conservatism?Ball et al. (2000) point out that the asymmetry in the recognition of good and bad news in earnings (faster recognition of bad news: earnings conservatism) is more ...
García Osma, Beatriz, García Lara, Juan Manuel, Mora, Araceli   +2 more
core  

Managerial Myopia and Corporate Biodiversity Risk: Disclosure, Concern and Risk

British Journal of Management, EarlyView.
Abstract Recent evidence shows that 70% of market participants view biodiversity risk as financially material, yet only 3.8% of firms provide meaningful biodiversity disclosure. We ask why this gap persists and whether managerial short‐termism explains it.
Yueyang Wang, Zixiao Xing, Lanxin Lei, Brian Lucey, Yizhi Wang   +4 more
wiley   +1 more source

The Impact of Corporate Social Responsibility on the Use of Earnings Management in the Context of Internal Financial and Macroeconomic Factors: The Case of Lithuania

Economies
Earnings 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, Daiva Tamulevičienė, Rasa Subačienė   +2 more
doaj   +1 more source

CLAIMING SOCIAL HOUSING FUTURES: Value, Risk and the Temporal Politics of Income Strip Financing in London

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