The IFRS adoption, accounting quality, and banking performance: An evaluation of susceptibilities and financial stability in developing economies. [PDF]
Ma C +5 more
europepmc +1 more source
Stock liquidity, price informativeness, and accruals-based earnings management
Jing Fang
openalex +2 more sources
ABSTRACT This paper examines the impact of artificial intelligence (AI)‐enabled technologies on employee pay in the United Kingdom. We use matched nationally representative data from the Employers’ Digital Practices at Work Survey and an original survey of 6000 UK workers and apply machine learning techniques to uncover relationships between AI ...
Felix Schulz +4 more
wiley +1 more source
Smart city and earnings management: Evidence from China. [PDF]
Sun D, Chen C.
europepmc +1 more source
Altruistic motivation or instrumental motivation: The spatial spillover effect of corporate social responsibility on corporate green innovation. [PDF]
Chen D, Peng Z.
europepmc +1 more source
From rhetoric to measurement: The economics of wetland conservation
Abstract Wetland conservation continues to be a pressing issue as wetlands continue to be lost due to urban, industrial, and agricultural expansion. This paper synthesizes the current knowledge about wetland conservation economics in Canada, with a focus on prairie landscapes. We review the methods economists use to empirically measure the costs (i.e.,
Patrick Lloyd‐Smith +2 more
wiley +1 more source
Does environmental, social, and governance performance mitigate earnings management practices? Evidence from US commercial banks. [PDF]
Kolsi MC, Al-Hiyari A, Hussainey K.
europepmc +1 more source
Earnings management through accruals: A diagnostic analysis of indian corporate sector
Deepa Mangala, Isha
openalex +1 more source
A benefit‐cost analysis of child care subsidy expansions: The New York State case
Abstract Proposals to expand child care assistance have proliferated at the national and state levels. This paper uses a novel approach to estimate the benefits and costs of providing child care subsidies to families up to three times the federal poverty line while supplementing child care worker compensation — a recently‐enacted reform in New York ...
Robert Paul Hartley +5 more
wiley +1 more source
Are managers of emerging markets more opportunistic? application of Benford's Law. [PDF]
Hassan S, Aksar M, Ahmad M, Kajanova J.
europepmc +1 more source

