Results 101 to 110 of about 8,605,635 (242)

Do Concentrated Owners Pay Less? French Evidence on Tax Avoidance and Female Directors

Strategic Change, EarlyView.
ABSTRACT This study examines whether concentrated voting control increases corporate tax avoidance in French listed firms and whether board gender diversity and audit committee independence constrain that relationship. Using 3388 firm‐year observations from 242 CAC All Shares firms from 2009 to 2022, the analysis combines hand‐collected voting rights ...
Habiba Laadhari, Juraj Válek, Hajer Jarrar, Virginie Hachard, Matteo Rossi   +4 more
wiley   +1 more source

Opening the Black Box of Nonprofit Reputation and Volunteer Attraction With Supervised Machine Learning

Nonprofit Management and Leadership, EarlyView.
ABSTRACT With the aim to explore the potential of machine learning for nonprofit research, this article contrasts traditional linear regression with four contemporary supervised machine learning approaches. Concretely, we predict (1) reputation ratings and (2) the total number of volunteers for 4021 non‐profit organizations in the U.S.
Moritz Schmid, Hannes Lampe, Jurgen Willems   +2 more
wiley   +1 more source

Financial reporting quality of ESG firms listed in China. [PDF]

PLoS One, 2023
Wu M, Abeysekera I.
europepmc   +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, Ampenberger, Markus, Kaserer, Christoph   +2 more
core  

Perspectives and behaviors surrounding planting practices in North America inform genetic conservation realities for American ginseng (Panax quinquefolius)

PLANTS, PEOPLE, PLANET, EarlyView.
American ginseng is a shade‐obligate, North American medicinal plant that is widely traded and used internationally. To meet global demand, ginseng is cultivated in forest farms in the Appalachian region of the USA and field‐based artificial shade farms in two regions: Ontario, Canada and Wisconsin, USA. We conducted social research leveraging in‐depth
Rachel E. Palkovitz, Mary K. Shenk, Eric P. Burkhart   +2 more
wiley   +1 more source

Good Corporate Governance and Corporate Social Responsibility on Financial Performance Through Earning Management

Jurnal Akuntansi
Purpose - This study aims to determine the effect of GCG and CSR on Financial Performance Through Earning Management during Covid-19 pandemic to see whether the company can be sustainable.
Supriyanto Supriyanto, Novriyanti Novriyanti   +1 more
doaj   +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, Hirshleifer, David, Yu, Jeff Jiewei   +2 more
core  

Contribution of the Baobab Value Chain to Equitable Rural Livelihoods and Poverty Alleviation in Ghana

Sustainable Development, EarlyView.
ABSTRACT Non‐timber forest products (NTFPs) are central to income diversification and livelihood resilience in Sub‐Saharan Africa. However, the welfare implications of baobab commercialisation remain underexplored. This study addresses this gap by analysing the contribution of the baobab value chain to household income, poverty reduction, and income ...
Frederick Frimpong, Emmanuel Donkor, Victor Owusu, Dietrich Darr   +3 more
wiley   +1 more source

Accrual dan Real Earning Management dalam Merespon Penurunan Tarif Pajak Penghasilan Badan Tahun 2010 [PDF]

, 2013
Research conducted by Guenther (1994) shows the behavior of management to conduct income decreasing earning management in the period of one year before the income tax rate reduction in order to obtain relief the burden of income tax paid.
Lim, Setiadi Alim
core   +1 more source

Effect of firm size and firm profitability on earning management among listed firms on Nigeria Exchange Group

Studies and Scientific Researches: Economics Edition
The main objective of the study is to evaluate the effect of firm size and firm profitability on earning management among listed firms on Nigeria Exchange Group.
Segun Idowu Adeniyi
doaj   +1 more source