Results 91 to 100 of about 3,475,460 (292)
Business Strategy and the Environment, EarlyView.ABSTRACT This research aims to investigate the relationship between green innovation and competitive advantage through a bibliometric analysis. The data were obtained from the widely used social science databases, Web of Science (WoS) and Scopus, and then processed using the open‐source programming language R.
Mustafa Tuncer Okumus
wiley +1 more source
Determinan penerapan basis akrual secara penuh pada pemerintah daerah
Jurnal Akuntansi, 2018 This research meant to obtain a description on how much was the influence of the Indonesian’s Local Governments forwardness on the accrual-based Government Accounting System implementation to the quality of Local Government Financial Statements at the ...
Bambang Pamungkas
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT There is extensive literature on the relationship between corporate governance (CG) and firms' environmental performance (EP). However, the empirical findings remain somewhat equivocal. A variety of theoretical approaches have been utilised to provide a suitable basis for explaining the causal relationship, including legitimacy theory ...
Lukas Horner, Michael Grüning
wiley +1 more source
Determinants of Migration to Accrual Accounting For the Central and Devolved Governments in Kenya
DisclosureKenya’s public sector accounting is grappling with ongoing challenges that undermine fiscal transparency and accountability at both the national and county levels. Specifically, there are issues with accounting practices, such as unverified expenditures,
Solomon Ngahu, Cecilia Ndunge Waweru
doaj +1 more source
Jurnal Dinamika Akuntansi, 2017 This research aimed to gets empirical evidence of the influence of human resource capacity with relation accrual-based government accounting standards on the reliability of financial reporting.
Mega Kusuma Aryani, Kiswanto Kiswanto
doaj +1 more source
مجله دانش حسابداری, 2013 To estimate abnormal accruals, prior researches employed a wide variety of models and estimation procedures. We evaluate the performance of three representative models, modified Jones model (MJ), MJ with operating cash flows (MJOCF), and MJ with return on assets (MJROA), using multi regression model and a sample with 80 active companies in Tehran Stock
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Extended producer responsibility (EPR) has been widely adopted across European circular economy governance yet three decades of implementation reveal a persistent and underexplained gap between formal compliance and upstream environmental outcomes.
Cedric Marvin Nkiko, Ken Kaweesa
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Decarbonization is a contemporary and critical organizational agenda for meeting climate change goals, but little is known about how strategies deployed to meet decarbonization goals interact with employees' agentic capacities and coping strategies, particularly in the context of supply chain pressures and power dynamics.
Anushree Tandon +3 more
wiley +1 more source
The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing [PDF]
We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms.
Gegenfurtner, Bernhard +2 more
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Intangible returns, accruals, and return reversal : a multi-period examination of the accrual anomaly [PDF]
, 2008 textThis dissertation reexamines the theoretical and empirical relation between future period returns and current period accruals. Prior studies find a negative relation between current period accruals and future returns.
Resutek, Robert James, 1976-
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