Results 141 to 150 of about 28,588,237 (282)

Application of deep learning in recognition of accrued earnings management. [PDF]

Heliyon, 2023
Li J, Sun Z.
europepmc   +1 more source

Disaggregating Cash Flows: The Effect of Linking and Labeling on Investors’ Understanding of the Statement of Cash Flows

Journal of Accounting Research, EarlyView.
ABSTRACT Operating cash flows are a critical input to valuation activities. Research and practice indicate that the most common method of presenting operating cash flows, the indirect method, is viewed as overly complex. We experimentally examine whether two theoretically motivated factors represent shortcomings of the indirect method: (1) inadequate ...
Richard Crandall, Shannon Garavaglia, Cassie Mongold   +2 more
wiley   +1 more source

Market Integration and Nonlinear Price Transmission in 19th‐Century British Wheat Markets

Journal of Agricultural Economics, EarlyView.
ABSTRACT Important developments in infrastructure and institutions characterized 19th‐Century wheat markets in Great Britain. Among these developments was the construction of the national rail system which enabled cheaper and more efficient transport of grain and other bulky cargoes between inland towns and ports.
Barry K. Goodwin, A. Ford Ramsey
wiley   +1 more source

How does the COVID-19 affect earnings management: Empirical evidence from China. [PDF]

Res Int Bus Finance, 2022
Yan H, Liu Z, Wang H, Zhang X, Zheng X.
europepmc   +1 more source

Social Exchange and Reciprocal Integration Between Migrants and Locals at Work

Human Resource Management Journal, EarlyView.
ABSTRACT Workplaces are pivotal “contact zones” where migrants and locals negotiate access to jobs, resources, and recognition, yet HRM research has rarely examined how everyday encounters generate integrated relationships at work. This conceptual paper introduces reciprocal integration as a workplace‐anchored social exchange process: the emergent ...
Minna Paunova, Maribel Blasco
wiley   +1 more source

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

Accounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki, Irfan Butt, Camillo Lento, Patricia Meredith, Sara Wick   +4 more
wiley   +1 more source

EARNINGS MANAGEMENT AND CORPORATE SOCIAL RESPONSIBILITY [PDF]

Drawing on stakeholder-agency theory and the earnings management framework, we explore the relationship between discretionary accounting accruals and corporate social responsibility.
Jordi Surroca, Diego Prior, Josep A. Tribo   +2 more
core  

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

The impact of audit quality on the relationship between earnings management and financial performance of companies during the COVID-19 pandemic

حسابداری و شفافیت مالی
Purpose: In recent years, the COVID-19 virus has brought significant consequences to various fields, including capital markets and the global economy.
Maryam Davarzani, Malektaj Maleki Oskouei, Mohammad Hassani   +2 more
doaj  

Staffing Leverage at the Audit Office and Audit Quality L'influence de la dotation en personnel des bureaux d'audit sur la qualité des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT The PCAOB posits that audit partner and manager involvement, primarily through greater supervision and review (“oversight”) of audit engagements, is an important determinant and indicator of audit quality. We test this notion by empirically examining the link between staffing leverage, as measured by an office's ratio of audit partners and ...
Joshua A. Khavis, Mengtian Li, Brandon Szerwo   +2 more
wiley   +1 more source