Results 101 to 110 of about 7,513 (266)

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

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

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

Interplay Between Green Investment and Market Price Premia in Global Shipping

International Journal of Finance &Economics, EarlyView.
ABSTRACT Existing research emphasises that the driver of green investment is its future profitability. This paper shows that other investors' decisions also influence green investment. We take the example of scrubber installation in shipping, which is optional by regulation but has an established market for trading its underlying asset.
Yao Shi, Nikos C. Papapostolou, Malvina Marchese, Ioannis C. Moutzouris, Angelos Efstathiou   +4 more
wiley   +1 more source

Transition to Accrual Accounting

Technical Notes and Manuals, 2009
Stephen Mayes, Abdul Khan
openaire   +1 more source

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan, Saqib Aziz, Akanksha Jalan, Fazal Muhammad, Dhoha Trabelsi   +4 more
wiley   +1 more source

INFORMATION TECHNOLOGY USAGE, REGULATORY PRESSURE AND ACCRUAL ACCOUNTING COMPLIANCE AMONG FEDERAL MDAs IN KWARA STATE

Malete Journal of Accounting and Finance
Corruption remains a major challenge in government parastatals, with frequent cases of embezzlement and misappropriation of public funds, leading to inefficiencies and poor decision-making.
Abdulrasaq Mustapha, Toyin Mohammed Alabi, Abdullahi Adio Babatunde   +2 more
doaj  

Hysterectomy for placenta accreta spectrum disorder: Impact of institutional surgical volume on patient outcomes

International Journal of Gynecology &Obstetrics, EarlyView.
Abstract Objective To evaluate trends in hysterectomy case volume for placenta accreta spectrum (PAS) disorder over time and compare maternal outcomes between high‐ and low‐volume centers. Specifically, we examined whether surgical volume influences severe maternal morbidity (SMM) and other key perioperative outcomes.
Lacey C. Brennan, Olga Bougie, Jonas Shellenberger, Jessica Pudwell, John Kingdom, Peter S. Thiel, Lisa Allen, Sebastian R. Hobson, Maria P. Velez, Ally Murji   +9 more
wiley   +1 more source

Managing maternity: Moving care, not patients, using artificial intelligence (AI), internet‐of‐things (IOT) and point‐of‐care testing (POCT) devices

International Journal of Gynecology &Obstetrics, EarlyView.
Abstract The integration of artificial intelligence (AI) into healthcare is accelerating and maternity care is at a pivotal moment for the strategic implementation of these technologies. This article explores how AI‐assisted women's health innovations, often termed “FemTech,” may transform pregnancy care by addressing long‐standing disparities ...
Lin Foo, Mahesh Choolani, Aris Papageorghiou, Hema Divakar, Hassan Shehata, Nir Melamed, Gabriel Jones, Vyta Senikas, Eline M. Van der Beek, Nandita Palshetkar, Gabrielle Saccone, Vincenzo Berghella, Justin Konje, Bhaskar Bhatt, Augusto Cam, Moses Obimbo, Anne Beatrice Kihara, Moshe Hod   +17 more
wiley   +1 more source

Caste as a Social Kind

Journal of Applied Philosophy, EarlyView.
ABSTRACT Gender and race have received significant philosophical attention recently; they are the paradigm cases of social kinds in most philosophical accounts. I argue for the inclusion of caste as a social kind because it affects the lives of many people, and because it presents itself as an important test case for philosophers of social kinds.
Ajinkya Deshmukh
wiley   +1 more source