Results 131 to 140 of about 153,414 (353)
An Experiment Of Student Understanding Of Accruals Versus Cash Flows
Jose Miranda-Lopez, Linda M. Nichols
openalex +2 more sources
Accrual income statements and present value models [PDF]
Lindon J. Robison, Peter J. Barry
openalex +1 more source
Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings
D. Cohen, Paul Zarowin
semanticscholar +1 more source
ABSTRACT This study investigates the causal effects of mandated ESG disclosure on two key corporate financial outcomes: earnings quality and cost of capital. Using a panel dataset of 210 publicly listed firms from eight European Union countries between 2015 and 2024, the study exploits cross‐country variation in the timing and intensity of ESG ...
Isik Akin, Meryem Akin
wiley +1 more source
ABSTRACT Although research on sustainability in the healthcare sector is growing, limited attention has been paid to how pharmaceutical companies can be motivated to engage more actively in achieving net‐zero healthcare goals. This study argues that the breadth of directors' experiences—across educational, industrial, and organizational domains—can ...
Ruixin Su, Jianguo Du, Si Li
wiley +1 more source
THU0286 THE SYSTEMIC LUPUS INTERNATIONAL COLLABORATING CLINICS (SLICC) FRAILTY INDEX (SLICC-FI) PREDICTS DAMAGE ACCRUAL IN SYSTEMIC LUPUS ERYTHEMATOSUS (SLE) PATIENTS. DATA FROM A MULTI-ETHNIC, MULTI-CENTER US LUPUS COHORT [PDF]
Manuel F. Ugarte‐Gil +4 more
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Sustainability and Earnings Quality: The Moderating Role of Institutional Factors
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan Garrido +3 more
wiley +1 more source
EFFECT OF EXPECTED VOLATILITIES IN STOCK RETURN ON ACCRUALS OF WORKING CAPITAL
Neda Kord Zanganeh, Alireza Momeni
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