Results 161 to 170 of about 36,906 (303)

‘Recommend to a Friend’ Metric: A Non‐Financial Measure of Firm Performance and Employee Satisfaction

Accounting &Finance, EarlyView.
ABSTRACT This study explores two research questions. Firstly, we examine whether the “recommend‐to‐a‐friend” (RTF) indicator signals firm performance. Analysis of data from Glassdoor.com indicates a positive association between higher RTF values and firm‐level performance metrics, suggesting RTF as a non‐financial performance signal.
Salman Yousaf, Jong Min Kim, Soonchul Hyun   +2 more
wiley   +1 more source

Family businesses restrict accrual and real earnings management: Case study in Saudi Arabia [PDF]

, 2020
Adeeb Alhebri, Shaker Dahan Al-Duais
openalex   +1 more source

CEO‐Board Social Ties and Corporate Tax Avoidance

Accounting &Finance, EarlyView.
ABSTRACT This study examines CEO‐board social ties that engage in corporate tax avoidance. We find that an increasing proportion of CEO‐board social ties in a firm is associated with higher levels of tax avoidance. Our results withstand several endogeneity tests, including propensity score matching, entropy balancing and a difference‐in‐differences ...
Chen Chen, Mukesh Garg, Dean Hanlon, Eka Nugraha Tan   +3 more
wiley   +1 more source

Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia. [PDF]

Heliyon, 2023
Narsa NPDRH, Afifa LME, Wardhaningrum OA.   +2 more
europepmc   +1 more source

Management Earnings Forecasts and Target Ratcheting: From the Perspective of Abnormal Accruals

, 2017
Koichi Uchida, Mikiharu Noma
openalex   +1 more source

Regulatory Price Restrictions, Audit Fees and Audit Outcomes: Evidence From Audit Fee Regulation No. 196 in China

Accounting &Finance, EarlyView.
ABSTRACT This paper examines the effect of audit fee regulation on audit fees and audit outcomes. Leveraging the staggered introduction of audit fee restrictions in different Chinese provinces, we find that audit fee regulation is effective in curbing lowballing behaviours and improving audit quality.
Zhili Tian, Yiye Liu, Yixuan Zhang
wiley   +1 more source

Is There a Trade-Off between Accrual-Based and Real Earnings Management Activities in the Presence of (Fe) Male Auditors?

, 2020
Andrews Owusu, Alaa Mansour Zalata, Kamil Omoteso, Ahmed A. Elamer   +3 more
openalex   +1 more source

The effect of accrual earnings management, using Khotari Model Approach, on the performance of manufacturing companies listed in Indonesia Stock Exchange

, 2016
Mochamad Shobur Handoko, Nurmala Ahmar
openalex   +2 more sources

Impact of Corporate Risk Factor Disclosures on Auditor Judgements and Client Reporting: A Textual Analysis From 10‐K Filings

Accounting &Finance, EarlyView.
ABSTRACT Using textual analysis of clients' qualitative corporate risk factor disclosures (RFDs) from firms' 10‐K filings, we investigate how RFDs influence auditors' assessments of client business risk (CBR), as reflected in their pricing and reporting behaviour. We find that auditors charge clients who disclose more extensive RFDs approximately 5%–7%
Sarowar Hossain, Ryan Zihang Peng
wiley   +1 more source

The countercyclical long-term operating accrual-based trading strategy in the Stoxx Europe 600 index: The importance of asset and liability components. [PDF]

PLoS One, 2022
Sandoval A, Márquez J, Cervera I.
europepmc   +1 more source