ABSTRACT The need to integrate localised settings of coastal communities within its wider marine and landscapes calls to provide contextualised assessments. Drawing upon the ambition of the Philippines to identify opportunities for enhancing coastal livelihoods, the potential of seaweed farming accruing to high productivity in many of its regions is ...
Richard V. Dumilag, Edo Andriesse
wiley +1 more source
The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries. [PDF]
Yaşar A, Yalçın N.
europepmc +1 more source
Companies' behavior in measuring the quality of financial reports: Pre- and post-pandemic research. [PDF]
Dănescu T, Stejerean RM.
europepmc +1 more source
How does financial distress affect accrual earnings management [PDF]
Yitong Li +3 more
openalex
Can Short Selling Constrain the Shift between Accrual-Based and Real Earnings Management?
Tianyu Cai, Lixiong Guo, Yongxian Tan
openalex +1 more source
ABSTRACT This study examines the relationship between ESG news sentiment and corporate performance through the lens of stakeholder theory. While ESG ratings face significant limitations, including measurement inconsistencies and time lags, news sentiment analysis offers insights into internal and external stakeholder responses to ESG activities.
Jeong‐Ji Han +2 more
wiley +1 more source
Can IFRS adoption mitigate earnings management in an emerging market? [PDF]
Mohamed Amer AM +2 more
europepmc +1 more source
Analyzing the Impact of Real and Accrual Earnings Management on the Cost of Equity: Evidence from the Jordanian Amman Stock Exchange [PDF]
Maher Azzam Ghaleb Al-Qadi +3 more
openalex +1 more source
The Effect of Financial Leverage and other firm’s characteristics on Real Earnings Management and Accrual Earnings Management: An Empirical Study on listed Firms in the Egyptian Stock Exchange [PDF]
دالیا المدبولی
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ABSTRACT This paper examines whether managers of socially responsible firms strategically manage the tone of disclosure across different communication channels, with a focus on Management Discussion and Analysis (MD&A) and Corporate Social Responsibility (CSR) reports.
Sibei Yan +3 more
wiley +1 more source

