Results 81 to 90 of about 28,588,237 (282)

Guided Toward Equity: Communities of Practice and Organizational Change in Community Colleges

New Directions for Community Colleges, EarlyView.
ABSTRACT Although community colleges advance equity by providing opportunities for marginalized students to pursue higher education, barriers to earning credentials remain, particularly for students of color. Higher education stakeholders are investing in “equity work” as organizations take responsibility for ensuring equitable outcomes.
Karin Yndestad, Johanna S. Quinn, Rachel C. Feldman   +2 more
wiley   +1 more source

Effect of accrual-based earnings management on the firm value of listed industrial goods companies in Nigeria

FUDMA Journal of Accounting and Finance Research (FUJAFR)
Purpose: The study investigated the effect of accrual-based earnings management on the firm value of listed industrial goods companies in Nigeria. Methodology: The study employed an ex-post facto research design, and secondary data were obtained from a ...
Msurshima Josephine Orban, Luper Iorpev, Kwaghfan Aondoakaa   +2 more
doaj   +1 more source

Beyond the Classroom: How Community College Websites in Texas Communicate Dual Enrollment Information and Student Support Services

New Directions for Community Colleges, EarlyView.
ABSTRACT Dual enrollment (DE) has expanded rapidly, yet students’ access to support services remains uneven. This study examined 55 community college websites in Texas to evaluate how clearly and comprehensively they presented DE information and communicated student support services.
JoHyun Kim, Dohyun Hayley Kim, Jinhua Zhao   +2 more
wiley   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

An investigation of accrual-based earnings management in the UK

, 2022
This thesis aims to investigate the reliability of using accrual-based measures as a proxy for earning management in the UK. The earnings management literature has undergone immense development over the last decades, initially having focused on the establishment of abnormal accruals as a proxy for earnings management, thereafter more critical papers ...
openaire   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models [PDF]

This study makes two main contributions to the literature. Firstly, it tests empirically the relative timeliness of accrual measures and earnings components used as explanatory variables in accrual models (“accrual drivers”) regarding the impact of ...
Peter F. Pope, José António Moreira
core  

Rethinking a positive‐sum game: US FDI location decisions in the presence of Chinese FDI

Global Strategy Journal, EarlyView.
Abstract Research Summary This study examines how rising Chinese outbound foreign direct investment (OFDI) in third‐country markets shapes US MNEs' foreign direct investment location decisions amid escalating US–China geopolitical rivalry. US firms initially benefit from complementary co‐location dynamics, as Chinese OFDI—particularly in infrastructure—
Injae Jeon, Jon Jungbien Moon
wiley   +1 more source

Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly [PDF]

We show that the agency theory of overvalued equity (see Jensen, 2005) rather than investors' fixation on accruals explains the accrual anomaly, i.e., abnormal returns to an accrual trading strategy (see Sloan, 1996).Under the agency theory of overvalued
Nikolaev, V., Loutskina, E., Kothari, S.P.   +2 more
core  

Earnings management and accrual anomaly across market states and business cycles

, 2012
This paper examines if the conditioning on market states is important to earnings management behaviors and profitability of accrual hedge strategy. This paper discusses four findings.
Ze-To, S.
core   +1 more source