Results 51 to 60 of about 8,605,635 (242)
CEO Managerial Ability and the Strategic Repetition of Climate Disclosures
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social and governance (ESG) factors have gained significant prominence within the corporate landscape, becoming essential to the sustainability and success of modern business models. Companies are increasingly required to integrate sustainable and responsible practices into their daily operations to meet stakeholder expectations
Roberto Cerchione, Viviana Sicardi
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng +4 more
wiley +1 more source
PENGARUH BOOK TAX DIFFERENCE, DISCRETIONARY ACCRUAL, BEBAN PAJAK KINI, ARUS KAS OPERASI DAN ASYMMETRIC INFORMATION TERHADAP EARNING MANAGEMENT (Studi Pada Bank Umum Syariah di Indonesia Periode 2016-2020) [PDF]
, 2021 ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh book tax difference , discretionary accrual, beban pajak kini, arus kas operasi dan asymmetric information terhadap earning management pada bank umum syariah di Indonesia. Jenis penelitian
Mela, Amelia
core +1 more source
Earnings Management and the Market Performance of Stock Dividend Distributing Firms [PDF]
پژوهشهای تجربی حسابداری, 2015 This study evaluates the relation between earnings management and the market performance of dividend distributing firms listed in Tehran Stock Exchange. To test earning management, the modified accrual model of Jones has been used. The sample consists of
kayhan maham +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad +2 more
wiley +1 more source
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
The Investigation of Earning Management Effects on Earning Quality in Firms Under Financial Crises [PDF]
مجله دانش حسابداری, 2013 This paper analyzes earning management in firms under financial crises and its effects on earning quality compared with other firms during 2005-2010, using the data of 32 firms under financial crises and 82 other firms to test research hypothesis.
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how climate change exposure affects corporate financing behaviour through the lens of managerial leverage distortion (MLD), defined as the absolute deviation of observed leverage from a benchmark implied by firm fundamentals.
Post Raj Pokharel
wiley +1 more source
Journal of Accounting and Investment, 2016 The aim of this study was to investigate the impact of inplementasi International Financial Reporting Standards (IFRS) on accrual earnings management and real earnings management.
Nurmala Ahmar +2 more
doaj