Results 251 to 260 of about 33,239 (299)

Earnings management in nonprofit organizations: does governmental financing play a role? [PDF]

, 2010
Christiaens, Johan, Verbruggen, Sandra
core   +1 more source

Patterns of Regional Firm Mobility in Germany: Urbanization, Suburbanization, or Counterurbanization?

Journal of Regional Science, EarlyView.
ABSTRACT Firms are not necessarily geographically static, in fact, they sometimes move across space within an economy. We define three possible destination types for relocating firms: major cities (urbanization), urbanized districts (suburbanization), and rural districts (counterurbanization).
Benedikt Schröpf, Tim Kovalenko
wiley   +1 more source

The stronger the ability, the greater the destructiveness? CEO ability and stock price crash risk. [PDF]

Heliyon
Chen L, Du Y.
europepmc   +1 more source

Lost in translation? Injunctions and patent enforcement in a transatlantic perspective

The Journal of World Intellectual Property, EarlyView.
Abstract As the European Directive on the Enforcement of Intellectual Property Rights (IPRED) marked the twentieth anniversary of its adoption, renewed calls have emerged for its revision, aimed at fostering a more effective application of the principle of proportionality in patent enforcement.
Giuseppe Colangelo
wiley   +1 more source

Mapping community pathways to employment for youth with disabilities-a realist review. [PDF]

Front Public Health
Hagelstam-Renshaw A, Cardoso R, Zeidan J, Mahmoudi E, Nguyen L, Philippopoulos E, Shikako K.   +6 more
europepmc   +1 more source

Unemployment and Personal Income Loss After Traumatic Brain Injury.

JAMA Surg
Malhotra AK, Jaffe RH, Shakil H, Mathieu F, Nathens AB, Kulkarni AV, Diep C, Yuan EY, Ladha KS, Coyte PC, Wilson JR, Wodchis WP, Witiw CD.   +12 more
europepmc   +1 more source

Real earnings management and accrual-based earnings management as substitutes : the extent to which the relative costs of real earnings management and accrual- based earnings management affect the trade-off

, 2012
openaire   +1 more source

Some of the next articles are maybe not open access.

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Real Versus Accrual-based Earnings Management

Paradigm, 2017
This article examines the relationship between accrual-based earnings management (AM) and real earnings management (RM) in the Indian context by considering 673 listed non-financial companies for the period 2009–2013. The article quantifies AM and RM and tests whether Indian companies choose substitute relationship over complementary relationship ...
Chandra Sekhar Mishra, Prabina Rajib
exaly   +2 more sources

CEO Origin and Accrual-Based Earnings Management

Accounting Horizons, 2014
SYNOPSIS This study examines the influence of CEO origin on accrual-based earnings management and how these effects evolve over the CEO's tenure in office. Compared with CEOs promoted from within the company, CEOs recruited from outside have a stronger incentive to demonstrate their abilities in the initial years after their appointment;
Kuang, Y.F., Qin, B., Wielhouwer, J.
openaire   +4 more sources