Results 61 to 70 of about 8,605,635 (242)

Accrual Management in the Pakistani Non-Financial Firms: Explaining the Role of Idiosyncratic Risk and Macroeconomic Uncertainty

The Lahore Journal of Business, 2021
The growing global uncertainty has pushed firms to re-assess their financial strengths, and re-examine their earning management strategies and methods. It is now common knowledge that firms face unexpected variations in several different, firm-specific,
Abdul Rashid, Nida Ishfaque, Zainab Jehan   +2 more
doaj  

Analisis perbandingan manajemen laba dengan metode Discretionary Accrual pada bank syariah dan bank konvensional

Jurnal Ekonomi dan Keuangan Islam, 2018
Earnings management is a deliberate act by managers using their power to determine the policy of regulating the level of corporate earnings. The purpose of this study is to prove that there is a difference between the level of earnings management in ...
Galuh Tri Pambekti
doaj   +1 more source

Beyond a Technocentric Transition: A Diverse Economies Perspective for Social Justice in Circular Economy Business Models

Business Strategy and the Environment, EarlyView.
ABSTRACT The circular economy, dominated by capitalocentric, technocentric, and eco‐modernist discourses, risks perpetuating systemic injustice because of its limited consideration of the social and of what is possible. In this article, we examine how social justice can be embedded into circular business models (CBMs)—key drivers of the circular ...
Fernando C. Lit, Erik Paredis, Josephina C. C. M. Huijben, Myriam M. A. H. Cloodt   +3 more
wiley   +1 more source

Artificial Intelligence–Driven ESG Strategy: Predictive Analytics for Sustainable Value Creation: A Narrative Review

Business Strategy and the Environment, EarlyView.
ABSTRACT This narrative review examines the intersection of artificial intelligence, environmental, social and governance (ESG) strategies and sustainable value creation in contemporary business environments. As organisations face mounting pressure to demonstrate environmental stewardship, social responsibility and governance excellence, artificial ...
Emmanuel Junior Tenakwah, Benjamin Otchere‐Ankrah, Emmanuel Senior Tenakwah   +2 more
wiley   +1 more source

Guided Toward Equity: Communities of Practice and Organizational Change in Community Colleges

New Directions for Community Colleges, EarlyView.
ABSTRACT Although community colleges advance equity by providing opportunities for marginalized students to pursue higher education, barriers to earning credentials remain, particularly for students of color. Higher education stakeholders are investing in “equity work” as organizations take responsibility for ensuring equitable outcomes.
Karin Yndestad, Johanna S. Quinn, Rachel C. Feldman   +2 more
wiley   +1 more source

Beyond the Classroom: How Community College Websites in Texas Communicate Dual Enrollment Information and Student Support Services

New Directions for Community Colleges, EarlyView.
ABSTRACT Dual enrollment (DE) has expanded rapidly, yet students’ access to support services remains uneven. This study examined 55 community college websites in Texas to evaluate how clearly and comprehensively they presented DE information and communicated student support services.
JoHyun Kim, Dohyun Hayley Kim, Jinhua Zhao   +2 more
wiley   +1 more source

From Probation to Partnership: Building Equitable Systems of Support in Community Colleges

New Directions for Community Colleges, EarlyView.
ABSTRACT Community colleges serve as critical gateways to higher education for diverse student populations, yet traditional academic probation systems often exacerbate inequities by penalizing students facing systemic and personal challenges. This practitioner–scholar case study examines Clark State College's Academic Engagement Program (AEP), an ...
Elecia V. Spain, Michael B.Key
wiley   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Is Earnings Management Informational or Opportunistic? Evidence from ASEAN Countries

Gadjah Mada International Journal of Business, 2012
This study explores the informational and opportunistic characteristics of earnings management in ASEAN countries. Earnings management has an impact on the profitability of the companies.
Dewi Kusuma Wardani, Indra Wijaya Kusuma
doaj   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source