Results 141 to 150 of about 270,007 (401)

Corporate Governance Characteristics and Discretionary Accruals Among Non-Financial Firms Listed in Nairobi Securities Exchange

, 2023
Edwin Sitienei
openalex   +2 more sources

The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

, 2002
Patricia M. Dechow, Ilia D. Dichev
semanticscholar   +1 more source

Mandated ESG Disclosure and Its Effects on Earnings Quality and Cost of Capital: Evidence From European Stock Markets

Corporate Social Responsibility and Environmental Management, EarlyView.
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

A Stochastic Bioeconomic Model with Research [PDF]

This paper provides an incremental extension of a stochastic renewable resource model (Pindyck 1984) to include population dynamics research; i.e., the rate of accrual of information regarding the stochastic evolution of the stock, as a dynamic choice ...
Herrera, Guillermo E., Jin, Di
core   +1 more source

Forte consommation épisodique d’alcool et consommation autodéclarée accrue d’alcool pendant la pandémie de COVID-19 : un regard sur les travailleurs de première ligne et les travailleurs essentiels au Canada [PDF]

, 2023
Mélanie Varin, Jeyasakthi Venugopal, Le Li, Kate Hill MacEachern, Murray Weeks, Melissa M. Baker, Anne‐Marie Lowe   +6 more
openalex   +1 more source

Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods

, 2004
D. Cohen, Aiyesha Dey, Thomas Z Lys
semanticscholar   +1 more source

LDL Receptor-Related Protein 5 (LRP5) Affects Bone Accrual and Eye Development

Cell, 2001
Y. Gong, R. Slee, N. Fukai, G. Rawadi, S. Roman-Roman, A. Reginato, Hongwei Wang, T. Cundy, F. Glorieux, D. Lev, M. Zacharin, K. Oexle, J. Marcelino, W. Suwairi, S. Heeger, G. Sabatakos, S. Apte, W. Adkins, J. Allgrove, M. Arslan‐Kirchner, J. Batch, P. Beighton, G. Black, R. Boles, L. Boon, C. Borrone, H. Brunner, G. Carle, B. Dallapiccola, A. Paepe, Barbara Floege, Melissa Lees Halfhide, B. Hall, R. Hennekam, T. Hirose, A. Jans, H. Jüppner, C. Kim, K. Keppler-Noreuil, A. Kohlschuetter, D. Lacombe, M. Lambert, E. Lemyre, T. Letteboer, L. Peltonen, R. Ramesar, M. Romanengo, H. Somer, E. Steichen‐Gersdorf, B. Steinmann, Beth Sullivan, A. Superti-Furga, W. Swoboda, M. V. D. Boogaard, W. Hul, M. Vikkula, M. Votruba, B. Zabel, Teresa Garcia, R. Baron, B. Olsen, M. Warman   +61 more
semanticscholar   +1 more source

Promoting Sustainability in Healthcare: Unraveling the Mechanism of Diversity's Impact in the Pharmaceutical Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
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

Abnormal Accrual, Informed Trader, and Long-Term Stock Return: Evidence from Japan [PDF]

This study examines the association among abnormal accruals, long-term stock returns, and probability of informed trading. Some analytical and empirical research for postearnings announcement drift provide evidence that a high arrival rate of informed ...
Katsuhiko Muramiya, Kazuhisa Otogawa, Tomomi Takada   +2 more
core  

Stock Repurchase and Accrual Anomaly

, 2018
Sohee Woo
openalex   +1 more source