Results 61 to 70 of about 2,939 (303)
Jurnal Akuntansi Kontemporer, 2020 The objective of this study was to examine whether there are differences in accrual earnings management behavior and real based on life cycle stages and the size of the company.
Yudi Wiranata Prasetio +2 more
doaj +1 more source
The Impact of Corporate Social Responsibility on Accrual Earnings Management and Real Earnings Management [PDF]
ETIKONOMI, 2016 This study examines the influence of Corporate Social Responsibility on accrual earnings management and real earnings management. This study using control variables company size, KAP quality, and leverage. Sample of this study Obtained with purposive sampling for all non-financial company listed in the Indonesia Stock Exchange from 2001 to 2012.
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social and governance (ESG) factors have gained significant prominence within the corporate landscape, becoming essential to the sustainability and success of modern business models. Companies are increasingly required to integrate sustainable and responsible practices into their daily operations to meet stakeholder expectations
Roberto Cerchione, Viviana Sicardi
wiley +1 more source
Is Earnings Management Informational or Opportunistic? Evidence from ASEAN Countries
Gadjah Mada International Journal of Business, 2012 This study explores the informational and opportunistic characteristics of earnings management in ASEAN countries. Earnings management has an impact on the profitability of the companies.
Dewi Kusuma Wardani, Indra Wijaya Kusuma
doaj +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda +2 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
Detecting Earning Management: Deferred Taxes vs Accruals: A Pakistani Perspective
Journal of Accounting and Finance in Emerging Economies, 2015 Objective: Earning Management has been one of the major areas of accounting research which has received a great attention in the past and also quite recently.
Imran Shanwari, S. M. Aamir Shah
doaj +1 more source
Human Resource Management, EarlyView.ABSTRACT Research on how to leverage high‐performance work systems (HPWS) and other strategic human resource management (HRM) systems to improve performance outcomes has long been a cornerstone of the HRM discipline. This study offers a comprehensive mapping of the field through bibliometric analysis and a thematic synthesis of 3503 peer‐reviewed ...
Xiaoxuan Zhai +2 more
wiley +1 more source
Earnings management and corporate social responsibility [PDF]
, 2007 By drawing on stakeholder-agency theory and the earnings management framework, we hypothesize a positive connection between corporate social responsibility and earnings management. We argue that earnings management damages the interests of stakeholders.
Jordi Surroca +7 more
core
International Insolvency Review, EarlyView.Abstract Although a local experiment, the promulgation of the Regulations of Shenzhen Special Economic Zone on Personal Bankruptcy (SPBR) in 2020 was hailed as a significant milestone in China's insolvency lawmaking which has thus far addressed only corporate insolvencies.
Jenny Fu, Jin Chun
wiley +1 more source