Results 101 to 110 of about 2,939 (303)

Disrupting the Chain of Displaced Aggression: A Review and Agenda for Future Research

Journal of Organizational Behavior, EarlyView.
ABSTRACT Displaced aggression refers to instances in which a person redirects their harm‐doing behavior from a primary to a secondary, substitute target. Since the publication of the first empirical article in 1948, there has been a noticeable surge in research referencing this theory in both management and psychology journals.
Constantin Lagios, Simon Lloyd D. Restubog, Pauline Schilpzand, Kohyar Kiazad, Karl Aquino   +4 more
wiley   +1 more source

EARNINGS MANAGEMENT AND CORPORATE SOCIAL RESPONSIBILITY [PDF]

Drawing on stakeholder-agency theory and the earnings management framework, we explore the relationship between discretionary accounting accruals and corporate social responsibility.
Jordi Surroca, Diego Prior, Josep A. Tribo   +2 more
core  

Where Is the Take in Give and Take? A Review of Empathy Effects on Workplace Outcomes for Both Givers and Receivers

Journal of Organizational Behavior, EarlyView.
ABSTRACT There is increasing interest in understanding and recognition of the importance of empathy effects at work. However, despite the two‐party nature of empathy, little research has distinguished between empathy‐giving versus empathy‐receiving, or between empathy‐giver versus receiver.
Xiaoxiao Jiang, Gillian Yeo, March L. To, Rajiv Amarnani   +3 more
wiley   +1 more source

Revenue Discretionary Model Pengukuran Manajemen Laba: Berdasarkan Sektor Industri Manufaktur di Bursa Efek Indonesia

Jurnal Akuntansi dan Keuangan, 2014
Earnings management is a management action to manage the profitability of a company. The purpose of this study is to indicate the accrual earning management using revenue discretionary model.
Nieken Herma Sari, Nurmala Ahmar
doaj  

Earnings management among industries: between the old and new economies

Technological and Economic Development of Economy
This paper investigates sectoral prevalence and patterns of accrual-based earnings management in public companies listed on the Warsaw Stock Exchange.
Adam Sadowski, Michał Comporek, Magdalena Osińska, Ewa Walińska, Per Engelseth   +4 more
doaj   +1 more source

Earnings Management, Accruals and Stock Liquidity [PDF]

Journal of Finance and Bank Management, 2017
Sonia Sayari, Abdelwahed Omri
openaire   +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

ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT: EXPERIENCES FROM THE POLISH CAPITAL MARKET

Humanities and Social Sciences
This study investigates the impact of accounting conservatism on the adopted patterns of earnings management in public companies listed on the Warsaw Stock Exchange.
Michał COMPOREK
doaj   +1 more source

Earnings management and institutional differences Literature review and discussion. [PDF]

This paper provides a review of the empirical earnings management literature. In particular, it presents a review of the factors that induce and constrain earnings management through accounting decisions.
Willekens, Marleen, Vander Bauwhede, Heidi   +1 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