Earnings Management and Quarterly Discretionary Accruals Level in the Brazilian Stock Market
, 2019 Rodolfo Maia Rosado Cascudo Rodrigues +2 more
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A Parasite Not a Cannibal? How the State and Capital Protect Accumulation Amid Devastation
Antipode, EarlyView.Abstract Nancy Fraser's recent book, Cannibal Capitalism, breathes new life into the eco‐Marxist concept of the ecological contradiction, arguing capitalism destroys its own ecological conditions of possibility like a serpent eating its own tail. Fraser's thesis appears to be playing out in British Columbia forests, where industry is closing mills and ...
Rosemary Collard, Jessica Dempsey
wiley +1 more source
Does corporate governance mechanism deter earnings management and enhance readability of annual reports? [PDF]
PLoS OneZheng D, Ali R, Feifei Z, Shaique M.
europepmc +1 more source
Annals of Public and Cooperative Economics, EarlyView.Abstract Many policymakers are unwilling, or think that it is infeasible, to perform comprehensive cost–benefit analysis (CBA) of programmes in social policy arenas. What principles actually underlie CBA? An understanding is necessary to assess whether other evaluation methods are close enough to CBA to provide useful information on social efficiency ...
Aidan R. Vining, Anthony E. Boardman
wiley +1 more source
The moral masking behavior of management after real earnings management: An analysis of management's integrity commitment. [PDF]
HeliyonLiu F, Liang C.
europepmc +1 more source
Do tax havens affect the usage of share buybacks schemes?
Annals of Public and Cooperative Economics, EarlyView.Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley +1 more source
حسابداری و شفافیت مالیPurpose: In recent years, the COVID-19 virus has brought significant consequences to various fields, including capital markets and the global economy.
Maryam Davarzani +2 more
doaj
Busy independent directors and IPO company earnings management: Evidence from China. [PDF]
HeliyonHe Y, Hamdan SL, Faizal SM.
europepmc +1 more source
Accounting Earnings and Economic Growth, Trends, and Challenges: A Bibliometric Approach. [PDF]
Comput Intell Neurosci, 2022 Sun M +3 more
europepmc +1 more source
PENGARUH PROPORSI KEPEMILIKAN INSTITUSIONAL, UKURAN DEWAN KOMISARIS INSTITUSIONAL TERHADAP RETURN ON ASSETS DENGAN ACCRUAL EARNINGS MANAGEMENT SEBAGAI VARIABEL INTERVENING [PDF]
, 2020 M.Ak. Heni Yusnita
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