Results 191 to 200 of about 2,939 (303)

The moral masking behavior of management after real earnings management: An analysis of management's integrity commitment. [PDF]

Heliyon
Liu F, Liang C.
europepmc   +1 more source

Social insurance and earnings management: Too rich to be good. [PDF]

Front Psychol, 2022
Bai Y, Zhang B.
europepmc   +1 more source

Information asymmetries and the value-relevance of cash flow and accounting figures: empirical analysis and implications for managerial accounting [PDF]

While some of the modern performance measures used in managerial accounting rely on cash flow based figures others try to take advantage of the information content of accounting figures.
Rapp, Marc Steffen
core  

Economic inequality and social mobility in preindustrial societies: What we know, what we don't (but should) know

The Economic History Review, EarlyView.
Abstract In recent years economic inequality has become a major research topic in economic history. However, much remains to be done to complete our knowledge of long‐term distributive dynamics. This article highlights several promising avenues for future research, focusing on the preindustrial period.
Guido Alfani
wiley   +1 more source

TARFA: A Novel Approach to Targeted Accounting Range Factor Analysis for Asset Allocation. [PDF]

Entropy (Basel)
de Leon JJ, Medda F.
europepmc   +1 more source

The depth and breadth of capitalism at the Cape

The Economic History Review, EarlyView.
Abstract Limited liability company legislation was introduced to the Cape Colony in 1861. An amendment in 1892 led to wider adoption, expanding and diversifying the capital market. Using novel data from the Cape Joint Stock Archive between 1892 and 1902, this paper examines who invested, where capital flowed, and how these patterns shaped firm outcomes
Edward Kerby, Lloyd Melusi Maphosa
wiley   +1 more source

Busy independent directors and IPO company earnings management: Evidence from China. [PDF]

Heliyon
He Y, Hamdan SL, Faizal SM.
europepmc   +1 more source

Does an optimistic tone in annual reports predict better financial and non‐financial performance?

European Management Review, EarlyView.
Abstract In the current paper, we investigate whether management adopts an optimistic disclosure tone to impress the corporate audience or to provide incremental information (II) by anticipating positive corporate performance. Specifically, we test whether an optimistic tone in annual reports (ARs) is a positive predictor of better financial and non ...
Francesco Gangi, Daniele Angelo Previati, Lucia Michela Daniele, Giuseppe Galloppo   +3 more
wiley   +1 more source

The impact of audit quality on the relationship between earnings management and financial performance of companies during the COVID-19 pandemic

حسابداری و شفافیت مالی
Purpose: In recent years, the COVID-19 virus has brought significant consequences to various fields, including capital markets and the global economy.
Maryam Davarzani, Malektaj Maleki Oskouei, Mohammad Hassani   +2 more
doaj  

The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries. [PDF]

Heliyon
Yaşar A, Yalçın N.
europepmc   +1 more source