Results 201 to 210 of about 270,007 (401)

The impact of executive compensation and audit quality on accrual-based and real-based earnings management: Evidence from Jordan

, 2018
Mohammad Alhadab
openalex   +1 more source

Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?

International Journal of Finance &Economics, EarlyView.
ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis, Athanasios P. Fassas, Dionisis Philippas   +2 more
wiley   +1 more source

Budgetary and accounting experience in public sector- comparative case study [PDF]

During the last decade the public sector has been affected by the introduction of significant reforms in the public accounting system in the international context. During the reform process different countries have put into practice numerous intermediate
Adina Popa, Andra Pop, László Áron Kóczy, Rodica Gabriela Blidisel   +3 more
core  

Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management

International Journal of Finance &Economics, EarlyView.
ABSTRACT We investigate the effect of waste management strategies on real earnings management. Using a sample of 6515 firm‐year observations from 22 countries spanning the 2011–2022 period, we show that companies that reduce their waste generation are less likely to engage in real earnings management, supporting the ethical theoretical perspective ...
Faten Lakhal, Assil Guizani, Khaled Ghozzi, Khaled Hussainey   +3 more
wiley   +1 more source

Improving Communications For Patient Accrual In Clinical Trials To Promote Informed Health Decision Making

, 2009
Janet Z. Yang
openalex   +1 more source

Accrual of Older Patients With Breast Cancer to Alliance Systemic Therapy Trials Over Time: Protocol A151527.

Journal of Clinical Oncology, 2017
R. Freedman, Jared C. Foster, D. Seisler, J. Lafky, H. Muss, H. Cohen, J. Mandelblatt, E. Winer, C. Hudis, A. Partridge, L. Carey, C. Cirrincione, A. Moreno-Aspitia, G. Kimmick, A. Jatoi, A. Hurria   +15 more
semanticscholar   +1 more source

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou, Epameinondas Katsikas, Dimitrios Koufopoulos, Konstantinos Spanos   +3 more
wiley   +1 more source

Impact of glucocorticoid dose threshold in definition of lupus low disease activity state: a multinational observational cohort study. [PDF]

Lupus Sci Med
Kandane-Rathnayake R, Hoi A, Louthrenoo W, Golder V, Chen YH, Cho J, Lateef A, Hamijoyo L, Luo SF, Wu YJ, Navarra S, Zamora L, Li Z, Yao H, Sockalingam S, Katsumata Y, Hao Y, Zhang Z, Basnayake BMDB, Chan M, Kikuchi J, Kaneko Y, Takeuchi T, Oon S, Bae SC, O'Neill S, Hassett G, Goldblatt F, Ng KPL, Poh YJ, Tugnet N, Sapsford M, Chan S, Tee C, Tee ML, Ohkubo N, Tanaka Y, Lau CS, Nikpour M, Morand E.   +39 more
europepmc   +1 more source

Gender, Architectural Education, and the Accruing of Capital

, 2019
Igea Troiani
openalex   +2 more sources

ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang, Xiao Zhang, Michal Wojewodzki, Yuxin Jian, Fadey AbiDaoud   +4 more
wiley   +1 more source