Results 121 to 130 of about 91,381 (308)

Analisis Faktor-faktor Yang Mempengaruhi Penerapan Akuntansi Akrual Pada Pemerintah Provinsi Riau (Studi Empiris Pada Skpd Provinsi Riau) [PDF]

, 2017
The research aims to analyze of influencing factors for implementing accrual accounting in government of Riau province. The data of this research is primer and started on July-August of 2016.
A, A. A. (Al), Kamemy, L. (Laraswisesa), Savitri, E. (Enni)   +2 more
core  

From Green Governance to Biodiversity Strategy: The Role of Environmentally Experienced Directors in Chinese Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang, Sultan Sikandar Mirza, Chengwei Zhang   +2 more
wiley   +1 more source

Consumer Adoption of Internet of Things

Journal of Consumer Behaviour, Volume 24, Issue 2, Page 673-693, March 2025.
ABSTRACT The Internet of Things (IoT), a pivotal technology in enhancing user connectivity, faces a paradox: its widespread potential yet limited consumer adoption. This study addresses this dichotomy by synthesizing a large‐scale meta‐analytic structural equation modeling (MASEM) and hierarchical linear meta‐analysis (HiLMA) of 2736 effect sizes from ...
Wagner Junior Ladeira, Weng Marc Lim, Fernando de Oliveira Santini, Tareq Rasul, Bernardo Frantz, Jean Carlos de Oliveira Rosa, Mohd Azhar   +6 more
wiley   +1 more source

Serious Infection in Crohn's Disease Patients Treated With Ustekinumab: US Food and Drug Administration Active Postmarket Risk Identification and Analysis in the Sentinel Initiative

Clinical Pharmacology &Therapeutics, EarlyView.
The U.S. Food and Drug Administration (FDA) used an Active Postmarket Risk Identification and Analysis (ARIA) system to address a safety issue (serious infection) identified during clinical review of an application to market ustekinumab as a treatment for Crohn's disease (CD). FDA used an active‐comparator new‐user cohort design, data from six Sentinel
Joel L. Weissfeld, Geetha S. Iyer, Suna C. Seo, Andrew Giffin, Andrew L. Simon, Sheryl A. Kluberg, Emma R. Hoffman, Jamal T. Jones, Sarah K. Dutcher, Joyce A. Korvick   +9 more
wiley   +1 more source

Promoting Sustainability in Healthcare: Unraveling the Mechanism of Diversity's Impact in the Pharmaceutical Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Although research on sustainability in the healthcare sector is growing, limited attention has been paid to how pharmaceutical companies can be motivated to engage more actively in achieving net‐zero healthcare goals. This study argues that the breadth of directors' experiences—across educational, industrial, and organizational domains—can ...
Ruixin Su, Jianguo Du, Si Li
wiley   +1 more source

ANALISIS POTENSI RISIKO FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD SCORE MODEL PADA PERUSAHAAN PENGGUNA JASA KAP BIG FOUR DAN KAP NON BIG FOUR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011) [PDF]

, 2013
ABSTRAK Penelitian ini bertujuan untuk menguji apakah tingkat risiko financial statement fraud pada perusahaan pengguna jasa KAP big four berbeda dari perusahaan pengguna jasa KAP non-big four.
Fitriana, Dwi Ayunda
core  

Sustainability and Earnings Quality: The Moderating Role of Institutional Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia, Jesus Ancizar Gomez Daza, Julian Benavides, David Urbano   +3 more
wiley   +1 more source

The impact of board gender diversity on the accrual/real earnings management practice: evidence from an emerging market

Future Business Journal
This paper examines the impact of gender diversity on financial reporting quality (accrual and real earnings management). We use a sample of 78 Egyptian listed companies over the period 2009–2021.
Eman F. Attia, Sameh Yassen, Ahmed Chafai, Ahmed Qotb   +3 more
doaj   +1 more source

The Effect of Implementation of Accrual Accounting on Life Quality Factors of Managers and Financial Experts of Medical Sciences Universities [PDF]

حسابداری سلامت, 2012
Introduction: The current study aims at investigating the effect of implementation of accrual accounting on life quality factors of managers and financial experts of medical sciences universities.
M. Namazi, Z. Karimi, M. Maher
doaj  

Earnings Quality and Stock Returns [PDF]

An exclusive focus on bottom-line income misses important information about the quality of earnings. Accruals (the difference between accounting earnings and cash flow) are reliably, negatively associated with future stock returns.
Josef Lakonishok, Konan Chan, Louis K. C. Chan, Narasimhan Jegadeesh   +3 more
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