Results 211 to 220 of about 33,239 (299)
Voluntary Adoption of Internal Audit by NASDAQ Firms and Its Impact on Internal Control Reporting
International Journal of Auditing, EarlyView.ABSTRACT NASDAQ firms are not required to have an internal audit function. We exploit this voluntary setting to provide further insight into internal audit's role as a governance function. We search proxy statements and other sources to identify whether NASDAQ firms have an internal audit function.
Omar Watts, Randal Elder, Michael Hyman
wiley +1 more source
How does analyst coverage influence corporate social responsibility (CSR)? The governance- and information-based perspectives. [PDF]
PLoS OneLiu Y, Du X.
europepmc +1 more source
Gender Justice in the Triple Planetary Crisis: A Scoping Review
Journal of Advanced Nursing, EarlyView.ABSTRACT Aim To identify and report how gender justice is conceptualised and discussed in contemporary health literature in relation to the Triple Planetary Crisis of climate change, pollution and biodiversity loss, with a particular focus on the experiences of women and gender‐diverse populations, and the representation of nurses and other healthcare ...
Catelyn Richards +7 more
wiley +1 more source
Comprehensive financial health assessment using Advanced machine learning techniques: Evidence based on private companies listed on ChiNext. [PDF]
PLoS OneZhu W, Li M, Wu C, Liu S.
europepmc +1 more source
Journal of Business Finance &Accounting, EarlyView.ABSTRACT We examine the role of intrinsic motivations—psychologically based, non‐economic factors—in earnings benchmark beating by focusing on owner‐managed firms that are largely free from external pressures from shareholders, analysts, and the media.
Jeppe Christoffersen +2 more
wiley +1 more source
, 2017 Η διαχείριση κερδών θεωρείται μια από τις σημαντικότερες πτυχές της σύγχρονης λογιστικής έρευνας, ειδικά μετά την ανίχνευση τεράστιων λογιστικών σκανδάλων τα οποία ήρθαν στο φως κατά την τελευταία δεκαπενταετία. Κατά συνέπεια, διάφορες μελέτες έχουν επικεντρωθεί περαιτέρω σε αυτό το θέμα, έτσι ώστε να διερευνήσουν την προέλευσή τους, τα κίνητρα πίσω ...
openaire +1 more source
Journal of Business Finance &Accounting, EarlyView.ABSTRACT We use banks’ quarterly fair value disclosures to perform the first short‐window event study of fair value adjustments excluded from net income and offer three main results. First, we find that fair value adjustments for banks’ loan portfolios are positively associated with short‐window stock returns and that they impact investors’ response to
John L. Campbell +2 more
wiley +1 more source
Fund holdings and real earnings management: An empirical analysis of the Chinese A-share market. [PDF]
HeliyonLian L, Zhao D, Dong Q.
europepmc +1 more source
Firm‐Level Political Risk and Earnings Manipulation
Journal of Business Finance &Accounting, EarlyView.ABSTRACT Using recently developed proxies for firm‐level political risk and earnings manipulation, we test the limited attention theory. Contrary to Hirshleifer and Teoh's core prediction that investor attention is associated with less managerial manipulation, we find that firm‐level political risk, serving as a proxy for investor attention, is ...
Hui L. James, Thanh Ngo, Jurica Susnjara
wiley +1 more source
Association of multimorbidity with working life expectancy among adults aged 50 years and older: Findings from two prospective cohort studies. [PDF]
J Multimorb ComorbHeikkilä K +8 more
europepmc +1 more source