Results 41 to 50 of about 8,605,635 (242)

PRAKTEK MANAJEMEN LABA PADA PERUSAHAAN GO PUBLIC DI INDONESIA DENGAN PENDEKATAN LONG TERM DAN SHORT TERM ACCRUAL MODEL (Studi Empiris Pada Jakarta Islamic Index ( JII ) Periode 2004 –2010 )

open access: yesBenefit Jurnal Manajemen dan Bisnis, 2014
In the recent time, earning management is still in the controversial area, earning management practice viewed based on two different perspectives, first perspectives believed that it was a mal practices (negatives), however, the other perspectives tend ...
Heppy Purbasari
doaj  

ANALISIS PENGARUH KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

open access: yesJurnal Akuntansi Indonesia, 2013
The purpose of this research is to investigate and get empirical about auditor big four, auditor industry specialist, and size in the earning management limit by the firms audited for IPO firms.
Yosi Dwi Heryan
doaj   +1 more source

The Contingent Eco‐Innovation–Firm Performance Link: A Global Systematic Literature Review and Future Research Agenda

open access: yesBusiness 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

From Green Governance to Biodiversity Strategy: The Role of Environmentally Experienced Directors in Chinese Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang   +2 more
wiley   +1 more source

An Empirical Study of Green Transformational Leadership, Creativity and Eco‐Innovation: Insights From Ecotourism in the Dominican Republic

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The increasing popularity of ecotourism in regions like Central America and the Caribbean, particularly in the Dominican Republic, necessitates a deeper understanding of how these businesses can integrate innovation with environmental sustainability.
Hayrold José Ureña‐Espaillat   +2 more
wiley   +1 more source

Asset Redeployability and Biodiversity Risk

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan   +2 more
wiley   +1 more source

GHARAR DALAM AKUNTANSI AKRUAL

open access: yesEl Muhasaba: Jurnal Akuntansi, 2012
Some authors  agreed that accrual basis concept is in line with the objectives of Islamic accounting.  The ones who’s  agreed  applying acrrual basis of accounting   believes that the primary objective of Islamic Accounting information is to facilitate ...
Ulfi Kartika Oktaviana
doaj   +1 more source

The Effect of Abnormal Real Operations and Accrual Based Earnings Management on Future Stock Price Crashes [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2016
This study is aimed to investigate the effect of abnormal real operations (real earnings management) measures and accrual based earnings management on future stock price crashes of firms listed in Tehran Stock Exchange.
Mohammad Ramezan Ahmadi, Saber Dorseh
doaj   +1 more source

Evaluating the Impact of Sustainability on the Financial Value of Brands: Activity‐Based or Customer Perception Metrics?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability is widely framed as strategic, yet its relationship with financial brand value remains contested. We explain why prior research reports divergent results by distinguishing between activity‐based ESG metrics and customer perception‐based sustainability metrics and by theorising how each activates different value‐creation ...
Gabriela Salinas, Carmen Abril
wiley   +1 more source

ACCRUAL AND REAL EARNINGS MANAGEMENT THROUGH CASH FLOWS OPERATING ACTIVITY TOWARDS MARKET PERFORMANCE

open access: yesJurnal Aplikasi Manajemen, 2018
This research aims to obtain empirical evidence regarding the influence of accrual earnings management and real earnings management through cash flow operating activities towards market performance.
Patricia Vintya Christi Hartono   +2 more
doaj   +1 more source

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