Results 111 to 120 of about 91,381 (308)
Jurnal Akuntansi dan Keuangan Indonesia, 2016 This study examines the direct and indirect impacts of earnings quality on cost of equity capital by using path analysis. The quality of earnings is measured by two proxies, namely discretionary accrual and income smoothing. Information asymmetry is used
Moh. Nasih +2 more
doaj +1 more source
ChatGPT for complex text evaluation tasks
Journal of the Association for Information Science and Technology, Volume 76, Issue 4, Page 645-648, April 2025.Abstract ChatGPT and other large language models (LLMs) have been successful at natural and computer language processing tasks with varying degrees of complexity. This brief communication summarizes the lessons learned from a series of investigations into its use for the complex text analysis task of research quality evaluation.
Mike Thelwall
wiley +1 more source
What works in internal alternative provision? A salutogenic analysis
British Educational Research Journal, EarlyView.Abstract Schools across England are setting up ‘internal alternative provision’ to meet the social, emotional and mental health needs of increasing numbers of pupils at risk of suspension, exclusion and absence. However, there is little guidance about what good practice looks like.
Emma Simpson
wiley +1 more source
Did the market overreact to the mandatory switch to IFRS in Europe? [PDF]
, 2014 Despite studies which indicate that mandatory adoption of International Financial Reporting Standards (IFRS) reduced the cost of capital for adopting firms and improved analysts’ forecasts, the evidence supporting any improvement in accounting quality is
Chen, Q, Skerratte, L
core
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
The impacts of biological invasions
Biological Reviews, EarlyView.ABSTRACT The Anthropocene is characterised by a continuous human‐mediated reshuffling of the distributions of species globally. Both intentional and unintentional introductions have resulted in numerous species being translocated beyond their native ranges, often leading to their establishment and subsequent spread – a process referred to as biological
Phillip J. Haubrock +42 more
wiley +1 more source
Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes
Business Strategy and the Environment, EarlyView.ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang +4 more
wiley +1 more source
The Influence of Corporate Sustainability Rating Methodology on Disclosure Behavior
Business Strategy and the Environment, EarlyView.ABSTRACT The rise of environmental, social, and governance (ESG) investing has illuminated long‐standing concerns over the ability for sustainability rating schemes to accurately convey sustainability‐related performance of firms. This study theorizes and empirically examines how a detailed and transparent rating methodology influences what information
Patrick J. Callery
wiley +1 more source
PENGARUH AUDITOR TENURE, ROTASI AUDITOR, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2012-2014) [PDF]
, 2016 The purpose of this paper is to examine the influence of auditor tenure, auditor rotation, and audit firm size on audit quality as measured by the level of discretionary accrual on the manufacturing companies listed on the Indonesia Stock Exchange in ...
MELSYIANA, Adhe, RATMONO , Dwi
core
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