Results 111 to 120 of about 44,990 (309)
Earnings target and the competing use of abnormal R&D and abnormal accruals of R&D intensive firms : a thesis presented in partial fulfilment of the requirements for the degree of Master of Management in Accountancy at Massey University [PDF]
, 2008 The purpose of this study is to examine the competing use of real earnings management and accruals management in certain specific circumstances of firms where both real earnings management and accruals management are costly and where firms can either use
Yang, Liu
core
British Educational Research Journal, EarlyView.Abstract This article examines the factors associated with persistent absenteeism (an absence rate of 10% or higher) and authorised and unauthorised absence among secondary school pupils in Scotland. Using linked administrative data, the analysis focuses on secondary school stages S1–S6 in three academic years.
Silvia Behrens +6 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
Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals [PDF]
Following Zhang (Accounting Review, 2007) we cast firm accruals in terms of short-term investment. Since many studies consider accruals as a smoothed measure of cash flows, we first adopt Zhang specification and augment the standard Jones model with a ...
Christian Calmès +3 more
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
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 +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The increasing popularity of ecotourism in regions like Central America and the Caribbean, particularly in the Dominican Republic, necessitates a deeper understanding of how these businesses can integrate innovation with environmental sustainability.
Hayrold José Ureña‐Espaillat +2 more
wiley +1 more source
The University of Kansas Cancer Center (KUCC), an NCI designated comprehensive cancer center. [PDF]
Mol Cancer, 2023 Sun W, Streeter N, McGuirk J, Jensen R.
europepmc +1 more source