Results 151 to 160 of about 270,007 (401)
Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings
, 2008 D. Cohen, Paul Zarowin
semanticscholar +1 more source
Sustainability and Earnings Quality: The Moderating Role of Institutional Factors
Corporate Social Responsibility and Environmental Management, EarlyView.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
THE FINANCIAL PERFORMANCE IN HIGHER EDUCATION INSTITUTIONS. INFORMATIONAL SUPPORTS [PDF]
. Education has a vital role for the development of civilization, culture, andhumanity, for increasing the discipline and rationality level in the social life, for cultivating thespiritual values and for granting the human condition an elevated statute ...
Iuliana Cenar
core
Dynamics of postnatal bone development and epiphyseal synostosis in the caprine autopod
Developmental Dynamics, EarlyView.Abstract Background Bones develop to structurally balance strength and mobility. Bone developmental dynamics are influenced by whether an animal is ambulatory at birth. Precocial species, which are ambulatory at birth, develop advanced skeletal maturity in utero and experience postnatal development under mechanical loading.
Christopher J. Panebianco +8 more
wiley +1 more source
Employee Retirement and a Firm's Pension Plan [PDF]
The provisions of the pension plan in a large corporation are described in detail. The implications of the provisions are indicated by pension accrual profiles. These profiles are set forth, together with standard age-earnings and Social Security accrual
David A. Wise, Laurence J. Kotlikoff
core
Environmental Policy and Governance, EarlyView.ABSTRACT Successful implementation of environmental policy and governance highly depends on the capacity to know about, build new and utilize existing governance structures. However, the theoretical tools and available methods to assess the complexity of emerging or existing structures are rather limited.
Diana Giebels +2 more
wiley +1 more source