Results 61 to 70 of about 83,344 (330)
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
Real and Accrual Earnings Management around Initial Public Offerings in Jordan
, 2017 This study examines whether Initial Public Offering (IPO) firms in Jordan utilize real activities and accruals accounting during the offering year to manipulate income.
Mohammad Alhadab
semanticscholar +1 more source
Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
Australian Journal of Social Issues, EarlyView.ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood +3 more
wiley +1 more source
British Educational Research Journal, EarlyView.Abstract Beneath the Hong Kong government's enthusiasm for recruiting non‐local undergraduates—including students from the Chinese Mainland and other international regions—lies a longstanding gap in understanding the core meanings and drivers shaping the territory's expanding focus on inward international student mobility (ISM).
Fang Gao +3 more
wiley +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2021 This study aims to determine the association between accrual earnings management and real earnings management with total risk and idiosyncratic risk in Indonesia. This study approach employs quantitative methods.
Rohmat Kunto Wijoyo, Amrie Firmansyah
doaj +1 more source
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods [PDF]
, 2004 We document that accrual-based earnings management increased steadily from 1987 until the passage of the Sarbanes Oxley Act (SOX) in 2002, followed by a significant decline after the passage of SOX.
Cohen, Daniel A. +2 more
core
Analisis Aktiva Pajak Tangguhan Dan Akrual Sebagai Prediktor Manajemen Laba: Kajian Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bej [PDF]
, 2007 Pernyataan Standar Akuntansi Keuangan (PSAK) No 46 about income tax accounting in Indonesia, allows for management to judge deferred tax assets valuation annually in the financial statements.
Suranggane, Z. (Zulaikha)
core +2 more sources
British Educational Research Journal, EarlyView.Abstract Despite growing interest in the internationalisation of higher education, the experiences of international student parents, particularly international student mothers, remain largely marginalised in research and policy. This paper examines the emotional agency of international student mothers who leave their children behind in their home ...
Anh Ngoc Quynh Phan +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley +1 more source
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