Results 71 to 80 of about 856 (259)

Beyond the Classroom: How Community College Websites in Texas Communicate Dual Enrollment Information and Student Support Services

New Directions for Community Colleges, EarlyView.
ABSTRACT Dual enrollment (DE) has expanded rapidly, yet students’ access to support services remains uneven. This study examined 55 community college websites in Texas to evaluate how clearly and comprehensively they presented DE information and communicated student support services.
JoHyun Kim, Dohyun Hayley Kim, Jinhua Zhao   +2 more
wiley   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

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, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

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

Rethinking a positive‐sum game: US FDI location decisions in the presence of Chinese FDI

Global Strategy Journal, EarlyView.
Abstract Research Summary This study examines how rising Chinese outbound foreign direct investment (OFDI) in third‐country markets shapes US MNEs' foreign direct investment location decisions amid escalating US–China geopolitical rivalry. US firms initially benefit from complementary co‐location dynamics, as Chinese OFDI—particularly in infrastructure—
Injae Jeon, Jon Jungbien Moon
wiley   +1 more source

Model Manajemen Laba Akrual dan Riil Berbasis Implementasi International Financial Reporting Standards

Journal of Accounting and Investment, 2016
The aim of this study was to investigate the impact of inplementasi International Financial Reporting Standards (IFRS) on accrual earnings management and real earnings management.
Nurmala Ahmar, Nuraini Rokhmania, Agus Samekto   +2 more
doaj  

Looking Back and Looking Forward: Thirty Years of Evidence on Strategic HRM Systems and Performance (1995–2025)

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, Cherrie Jiuhua Zhu, Mingqiong Mike Zhang   +2 more
wiley   +1 more source

PREFERENSI MANAJEMEN LABA AKRUAL ATAU MANAJEMEN LABA RIIL DALAM AKTIVITAS TAX SHELTER

Jurnal Akuntansi dan Keuangan Indonesia, 2013
This study aims to examine the effect of accrual or real earnings management on the possibility of companies involved in tax shelter activities by using Surat Ketetapan Pajak Kurang Bayar (notice of tax deficiency) as a proxy to measure the tax shelter ...
Ira Geraldina
doaj   +1 more source

Rethinking law in books versus law in action in China's first experiment of a personal insolvency regime: Towards a more debtor‐oriented procedural design

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

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan, Saqib Aziz, Akanksha Jalan, Fazal Muhammad, Dhoha Trabelsi   +4 more
wiley   +1 more source

Explaining the Earnings Management Prediction Model Using the Hybrid of Machine Learning Methods [PDF]

Pizhūhish/hā-yi ḥisābdārī-i mālī
Knowledge of earnings management is essential for users of accounting information due to performance evaluation, profitability forecasting, and determining the true value of the company.
Hassan Hassani, Esfandiar Malekian Kallehbasti, Yahya Kamyabi   +2 more
doaj   +1 more source