Results 81 to 90 of about 3,475,460 (292)
Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation [PDF]
During the last decades, several countries worldwide have introduced financial management reforms, as an important part of the New Public Management (NPM) initiative at one or more levels of government sector, by either replacing or transforming their ...
Vasiliou, Dimitrios +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT The role of intellectual property (IP) in promoting or hindering sustainable innovation now forms a topical issue in innovation management. Its role in the sustainable business model remains imperfectly understood however, creating a simplified view of IP in relation to corporate sustainable development. Hence, this study sought to examine how
Sarah van Santen
wiley +1 more source
Debating the methodologies of accounting for financial and non-financial contracts
Journal of Economic and Financial Sciences, 2007 This article adds value to the accounting debate on the different methodologies of accounting for financial and non-financial contracts in the current and proposed new accounting pronouncements of the IASB.
Daniël Coetsee
doaj +1 more source
Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly [PDF]
We show that the agency theory of overvalued equity (see Jensen, 2005) rather than investors' fixation on accruals explains the accrual anomaly, i.e., abnormal returns to an accrual trading strategy (see Sloan, 1996).Under the agency theory of overvalued
Nikolaev, V. +2 more
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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
Journal of Accounting and Investment, 2016 The purpose of this research was to determine the suitability of the accrual basis implementation on Governmental Accounting Standards in Peraturan Pemerintah (PP) No. 71/2010 at Nganjuk Regency’s Financial Statements year 2013.
Dahlia Firdaus +2 more
doaj
Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses? [PDF]
The asymmetric recognition of gains and losses underlying conservative accounting is not taken into account by Jones (1991)-type accrual models. Recently, Moreira (2002) and Ball and Shivakumar (2005a) have proposed piecewise linear accrual models ...
Peter F. Pope, José A. C. Moreira
core
Broad Skills, Smaller Footprints? Generalist CEOs and Firm Biodiversity Exposure
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether CEO generalist skills predict firm‐level biodiversity risk exposure, an emerging strategic and financial concern. Using the biodiversity indicator developed based on textual analysis and the General Ability Index, we find that firms led by generalist CEOs are associated with significantly lower disclosed biodiversity risk ...
Hafiz Hoque +2 more
wiley +1 more source
Do short-sellers arbrtrage accrual-based return anomalies? [PDF]
We find a positive association between short-selling and accruals, and between short-selling and NOA, during 1988-2003. The accrual and NOA return anomalies are asymmetric. The absolute value of mean abnormal returns is larger for high-accrual firms than
Teoh, Siew Hong +2 more
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North Pole Car Wash: A Teaching Case Demonstrating The Advantages Of Accrual Basis Accounting [PDF]
, 2018 Given the significance of accrual accounting to financial reporting, it is important for students to understand why accounting standard setters have chosen accrual basis over cash basis accounting.
Clikeman, Paul M.
core +1 more source