Results 51 to 60 of about 665 (259)
Business Strategy and the Environment, EarlyView.ABSTRACT The increasing popularity of ecotourism in regions like Central America and the Caribbean, particularly in the Dominican Republic, necessitates a deeper understanding of how these businesses can integrate innovation with environmental sustainability.
Hayrold José Ureña‐Espaillat +2 more
wiley +1 more source
The use of operational cash flow in the estimation of accrual-based earnings management [PDF]
Financial Sciences, 2019 One of the most important analytical spheres enabling the diagnostic estimation of intentional changes in a company's financial result is the area of accrual adjustments of net profit, separated in the cash flow statement prepared using the indirect method.
openaire +2 more sources
Asset Redeployability and Biodiversity Risk
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan +2 more
wiley +1 more source
Future Business JournalThis paper examines the impact of gender diversity on financial reporting quality (accrual and real earnings management). We use a sample of 78 Egyptian listed companies over the period 2009–2021.
Eman F. Attia +3 more
doaj +1 more source
ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT: EXPERIENCES FROM THE POLISH CAPITAL MARKET
Humanities and Social SciencesThis study investigates the impact of accounting conservatism on the adopted patterns of earnings management in public companies listed on the Warsaw Stock Exchange.
Michał COMPOREK
doaj +1 more source
The effect of financial leverage on real and accrual-based earnings management [PDF]
Accounting and Business Research, 2016 Past research has documented a substitution effect between real earnings management (RM) and accrual-based earnings management (AM), depending on relative costs. This study contributes to this research by examining whether levels of (and changes in) financial leverage have an impact on this empirically documented trade-off.
Anagnostopoulou, Seraina C. +1 more
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability is widely framed as strategic, yet its relationship with financial brand value remains contested. We explain why prior research reports divergent results by distinguishing between activity‐based ESG metrics and customer perception‐based sustainability metrics and by theorising how each activates different value‐creation ...
Gabriela Salinas, Carmen Abril
wiley +1 more source
The Effect of Audit Committee Effectiveness on the Relationship between Managerial Overconfidence and Earnings Management “Empirical Study on the Egyptian Listed Companies” [PDF]
Maǧallaẗ Al-Buḥūṯ Al-TiǧāriyyaẗThe purpose of this study is to investigate the effect of audit committee effectiveness on the relationship between managerial overconfidence and earnings management- both accrual and real.
سيد سالم محمد أبو سالم +2 more
doaj +1 more source
Folia Oeconomica Stetinensia, 2020 Research background: The literature on the subject matter emphasizes the lack of empirical research on the relationships between accrual-based earnings management (AEM) and real earnings management (REM), while studies conducted so far are characterized ...
Comporek Michał
doaj +1 more source
Ramanujan International Journal of Business and Research, 2020 Due to consequent accounting scandals in the financial markets, Earnings Management has become an important topic of research. Based on prior literature in the area of Earnings Management, this study aims to offer an investigation to find the ...
Mr. Amardeep Pramanik +1 more
doaj +1 more source