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 +2 more
wiley +1 more source
The objective of this study is to examine whether earnings management choices is different in changes of corporate life cycles (growth to mature and mature to stagnant). This earnings management behavior differences were shown by real earnings management
Sri Hastuti
doaj +1 more source
PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL UNTUK MENILAI PERSISTENSI LABA DAN AKRUAL DENGAN MANAJEMEN LABA DAN PENGHINDARAN PAJAK SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013) [PDF]
The aim of this study is to examine the effect of book-tax differences to accrual and earnings persistence for manufactured companies listed in Bursa Efek Indonesia (BEI) from 2010 to 2013. This research refers to research conducted by Blaylock, et all.,
ARISTIE, Viarin, LAKSITO, Herry
core
Do firms engage in earnings management to improve credit ratings?: Evidence from KRX bond issuers [PDF]
In this paper, we examine the relationship between credit ratings, credit ratings changes and earnings management. Since the 1997 Asian Financial Crisis, many listed firms collapsed, leading investors to suffer losses.
Lim, Hyoung-Joo, Mali, Dafydd
core +1 more source
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 +2 more
wiley +1 more source
PENGARUH MANAJEMEN LABA BERBASIS AKRUAL DAN MANIPULASI AKTIVITAS RIIL TERHADAP RETURN SAHAM (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2013) [PDF]
This study seeks to examine the accrual-based earnings management and manipulation of real activity on stock returns. The research sample used in this study are manufacturing companies listed on the Stock Exchange during the study period 2011-2013.
PAHLEVI, Rizal Devangga, RATMONO , Dwi
core
Gender Equality as a Driver of Inclusive Green Transitions: Evidence From EU Panel
ABSTRACT This study examines how gender equality contributes to inclusive and sustainable green transitions across the European Union (EU). Using macro‐panel data for 27 EU countries, it applies three econometric models to assess how changes in gender inequality, measured by the Gender Inequality Index (GII), influence female employment, women's ...
Lina Volodzkiene, Tomas Balezentis
wiley +1 more source
ABSTRACT This study examines the asymmetric effects of eco‐innovation on income‐based carbon emissions inequality within G7 economies over the period 1990–2023. Theoretically grounded in innovation diffusion theory and political economy frameworks, we argue that green technological advancements exert non‐linear, directional effects on emissions ...
Brahim Bergougui +5 more
wiley +1 more source
Pengaruh Faktor Good Corporate Governance, Free Cash Flow, Dan Leverage Terhadap Manajemen Laba [PDF]
The aim of this research is to provide empirical evidence on the impact of good corporate governance, free cash flow, and leverage ratio on earnings management.
Agustia, D. (Dian)
core +2 more sources
New venture team stability and long‐run organizational growth
Abstract Research Summary We explore the impact of new venture team (NVT) stability on long‐run organizational growth. With an instrumental variable design, we leverage a matched employer‐employee dataset of all Danish new ventures from 1981 to 1997. We find strong evidence that NVT stability has a positive effect on organizational growth in employees ...
Jerry Guo +2 more
wiley +1 more source

