Results 101 to 110 of about 7,874 (265)
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social and governance (ESG) factors have gained significant prominence within the corporate landscape, becoming essential to the sustainability and success of modern business models. Companies are increasingly required to integrate sustainable and responsible practices into their daily operations to meet stakeholder expectations
Roberto Cerchione, Viviana Sicardi
wiley +1 more source
The Development of Accrual Accounting in Indonesia [PDF]
Proceedings of the The 3rd International Conference on Advance & Scientific Innovation, 2020 Eliana Eliana +4 more
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Jurnal Akuntansi Aktual, 2019 The successful implementation of accrual-based GovernmentAccounting Standard is a very important thing that will have an impact on performance accountability of government agencies, then it is necessary for the identification of the factors that can ...
Ajhar ., Akram ., Endar Pituringsih
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable consumption (SC) has become a critical pillar in advancing the United Nations Sustainable Development Goals (SDGs). This study delves into the interdisciplinary literature on SC and the SDGs to develop a comprehensive framework.
Guneet Chawla +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad +2 more
wiley +1 more source
Transition to Accrual Accounting
Technical Notes and Manuals, 2009 Stephen Mayes, Abdul Khan
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Malete Journal of Accounting and FinanceCorruption 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 +2 more
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Consumer Adoption of Internet of Things
Journal of Consumer Behaviour, Volume 24, Issue 2, Page 673-693, March 2025.ABSTRACT The Internet of Things (IoT), a pivotal technology in enhancing user connectivity, faces a paradox: its widespread potential yet limited consumer adoption. This study addresses this dichotomy by synthesizing a large‐scale meta‐analytic structural equation modeling (MASEM) and hierarchical linear meta‐analysis (HiLMA) of 2736 effect sizes from ...
Wagner Junior Ladeira +6 more
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Clinical Pharmacology &Therapeutics, EarlyView.Biologic therapies are a major and growing driver of pharmaceutical expenditure globally, with tumor necrosis factor (TNF) inhibitors among the most widely used and costly biologics. In Australia, these therapies are funded through the Pharmaceutical Benefits Scheme (PBS), where biosimilars offer lower cost alternatives; however, the long‐term public ...
Chin Hang Yiu +4 more
wiley +1 more source