Results 111 to 120 of about 8,605,635 (242)

Accrual Output Budgeting in Australia [PDF]

open access: yes
This paper examines the system of ‘accrual output budgeting’ which was introduced by most Australian governments at the end of the 1990s. It explains the key features of the system, and its roots in ‘market’ models.
Marc Robinson
core  

Analisis Faktor-Faktor yang Berpengaruh terhadap Earning Management pada Emiten Industri Barang Konsumsi di BEI

open access: yes, 2020
Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh dari faktor-faktor dalam teori fraud diamond terhadap earning management pada emiten sektor industri barang konsumsi.
TRILIAWATI, Yuni
core  

Earnings management and accrual anomaly across market states and business cycles

open access: yes, 2012
This paper examines if the conditioning on market states is important to earnings management behaviors and profitability of accrual hedge strategy. This paper discusses four findings.
Ze-To, S.
core   +1 more source

Achieve Sustainability by Easing Population to 4 Billion by 2200

open access: yesSustainable Development, EarlyView.
ABSTRACT The past century of massive increases in human population and resource use has seen many undesirable environmental effects, ranging from biodiversity loss to climate change. But a research gap exists, as the ultimate causes are often not described with precision or mentioned at all.
Mark Keegan   +10 more
wiley   +1 more source

An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange [PDF]

open access: yes
This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate
Saeid Jabarzadeh KANGARLOUEI   +1 more
core  

Deepening the real options debate: Real options as dynamic optimization

open access: yesStrategic Management Journal, EarlyView.
Abstract Research Summary Is real option theory useful for management research? This topic was hotly debated two decades ago. Real options were said to be inapplicable to management research and to lack conceptual distinctiveness. Whereas responses to the claim about the non‐distinctiveness of real options were disparate, the concern about the theory's
Arkadiy V. Sakhartov   +2 more
wiley   +1 more source

Supporting Pathways into College and Careers: The Case of Adult Education ESL in Community Colleges

open access: yesTESOL Quarterly, EarlyView.
Abstract Research has increasingly focused on the importance of college preparation and career and technical education (CTE) for multilingual learners (MLs), many of them classified as “English Learners,” in K‐12 schools. Less attention, however, has been paid to the collegiate and professional aspirations of another significant population of MLs in ...
Kylie A. Kenner   +2 more
wiley   +1 more source

Earnings Management and Tax Minimization: Comprehensive Analysis of Book-Tax Differences in Indonesia

open access: yesJurnal Kajian Akuntansi
The research aims to investigate the relationship between earnings management strategies, specifically Accrual Earnings Management (AEM) and Real Earnings Management (REM), and abnormal book-tax differences (ABTD).
Muhammad Hammam Al Hashfi, Dwi Martani
doaj   +1 more source

The Feasibility of Household Food Waste Reduction in Finland: Insights From Five Consumer Profiles

open access: yesAustralian Journal of Agricultural and Resource Economics, EarlyView.
ABSTRACT We apply a household production framework to analyse how changes in cooking skills, waste‐abatement costs and wage rates influence the food waste behaviour of five consumer profiles in Finland. We find that achieving a given reduction in food waste through skill‐enhancing interventions induces larger behavioural adjustments than equivalent ...
Aino Friman, Dušan Drabik
wiley   +1 more source

Home - About - Disclaimer - Privacy