Results 161 to 170 of about 10,428 (309)
, 2017 ArtigoEste estudo tem como objetivo investigar se a cobertura de analistas financeiros foi incentivo para os gestores gerenciarem seus resultados por accruals discricionários dentro do mercado acionário brasileiro, no período de 2011 a 2015.
Torres, Danilo Carvalho
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Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability is widely framed as strategic, yet its relationship with financial brand value remains contested. We explain why prior research reports divergent results by distinguishing between activity‐based ESG metrics and customer perception‐based sustainability metrics and by theorising how each activates different value‐creation ...
Gabriela Salinas, Carmen Abril
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley +1 more source
Enrollment Patterns and Site-Level Predictors of Black Participant Recruitment to a Multisite Randomized Cancer Clinical Trial. [PDF]
JCO Oncol AdvIvory JM +11 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen +2 more
wiley +1 more source
Estimating the probability of loss reversal
, 2008 This thesis was submitted for the degree of Master of Philosophy and awarded by Brunel University.This study aims to examine loss reversals with an emphasis on the effect of research and development expenditures on the probability of experiencing loss ...
Kaisis, George
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A Bayesian model with seasonal effects for predicting accrual in clinical trials: Application to HOBIT and BOOST-3 trials for severe traumatic brain injury. [PDF]
Contemp Clin Trials CommunRahman MM +9 more
europepmc +1 more source
Earnings management in socially responsible firms around seasoned equity offerings: Evidence from France, Germany, Italy and Spain. [PDF]
Heliyon, 2023 González-Sánchez M +2 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the effect of chief executive officers' (CEOs') career horizons on environmental, social, and governance (ESG) performance and investigate how hard cues influence this performance effect. Our study offers a new perspective of CEO career horizon as a mechanism that enables firms to improve their ESG performance when occupying a ...
Sofia Angelidou +2 more
wiley +1 more source
Effects of budgetary and accruals accounting coexistence: Evidence from Italian Local Governments
, 2006 Over the last decade, many countries have introduced accruals accounting at one or more levels of government, as a component of wider public-sector reforms.
ANESSI PESSINA E +2 more
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