Results 61 to 70 of about 7,513 (266)
Economic Review, 2018 The subject of this paper is research of an impact of accrual based investment ratios on the determination of accounting manipulations in the financial statements of the listed companies in the Federation of Bosnia and Herzegovina (FBiH).
Dragan Gabrić
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Autism Research, EarlyView.ABSTRACT The extreme male brain (EMB) hypothesis posits that autism risk is mediated by high systemizing and low empathizing. This hypothesis has accrued extensive support, but the degree to which it applies in females compared to males, and the relative extent to which autism is associated with empathizing compared to systemizing, is unclear ...
Cory Szakal, Bernard Crespi
wiley +1 more source
The impacts of biological invasions
Biological Reviews, EarlyView.ABSTRACT The Anthropocene is characterised by a continuous human‐mediated reshuffling of the distributions of species globally. Both intentional and unintentional introductions have resulted in numerous species being translocated beyond their native ranges, often leading to their establishment and subsequent spread – a process referred to as biological
Phillip J. Haubrock +42 more
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Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes
Business Strategy and the Environment, EarlyView.ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang +4 more
wiley +1 more source
Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals
Croatian Economic Survey, 2016 The purpose of this paper is to present the current usage of cost accounting methodology in Croatian public hospitals through conducted empirical research and to provide opinions of accountants and financial officers regarding possible implementation of ...
Ivana Dražić Lutilsky +2 more
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The Influence of Corporate Sustainability Rating Methodology on Disclosure Behavior
Business Strategy and the Environment, EarlyView.ABSTRACT The rise of environmental, social, and governance (ESG) investing has illuminated long‐standing concerns over the ability for sustainability rating schemes to accurately convey sustainability‐related performance of firms. This study theorizes and empirically examines how a detailed and transparent rating methodology influences what information
Patrick J. Callery
wiley +1 more source
Enhancing food security to support the sustainable development goals through public sector accounting policy reform in Indonesia [PDF]
E3S Web of ConferencesThis study aims to explore the impact of public sector accounting policy reform on the food security budget in Indonesia to support the SDGs. The transformation of accounting policy from cash basis to cash towards accrual and based on PP 71 of 2010 to ...
Hiola Yustina +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley +1 more source
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
wiley +1 more source
The Changing Landscape of Accrual Accounting
SSRN Electronic Journal, 2014 ABSTRACTA fundamental property of accrual accounting is to smooth temporary timing fluctuations in operating cash flows, indicating an inherent negative correlation between accruals and cash flows. We show that the overall correlation between accruals and cash flows has dramatically declined in magnitude over the past half century and has largely ...
Zhang, X. Frank +2 more
openaire +2 more sources