Political sentiment and abnormal accruals
Firms exhibiting high political sentiment can be desirable for investors as a hedging tool, which increases the demand for their stocks due to the mispricing related to manger’s sentiment and intertemporal hedging demand.
Malik, Ali K., Colak, Gonul
core +1 more source
Oncology Advanced Practice Provider Mentorship and Paired Clinical Research Coordinator Support to Enhance Accrual to NCI Supportive Care Trials. [PDF]
J Adv Pract OncolBraun-Inglis C +9 more
europepmc +1 more source
CEO Managerial Ability and the Strategic Repetition of Climate Disclosures
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley +1 more source
ANALYSE DES DETERMINANTS DE LA GESTION DES RESULTATS : CAS DES FIRMES CANADIENNES FRANCAISES ET TUNISIENNES [PDF]
L'objectif de cet article est d'analyser l'impact des déterminants de la gestion des résultats en référence aux modèles comptables Anglo-américain et Euro-continental.
Daniel Zéghal, Hakim Ben Othman
core
Visionary Leadership in Cancer Care: An Interview With Professor Timothy J. Eberlein. [PDF]
Ann Gastroenterol SurgShirabe K, Mimori K, Mori M, Kitagawa Y.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social and governance (ESG) factors have gained significant prominence within the corporate landscape, becoming essential to the sustainability and success of modern business models. Companies are increasingly required to integrate sustainable and responsible practices into their daily operations to meet stakeholder expectations
Roberto Cerchione, Viviana Sicardi
wiley +1 more source
Earnings Management in the Libyan Corporations
International accounting scandals around the world have triggered a wave of interest and discussion on the transparency and integrity of financial statements.
Elseraiti, Alhussien Ramadan
core
The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]
PLoS OneGündüz M.
europepmc +1 more source
The countercyclical long-term operating accrual-based trading strategy in the Stoxx Europe 600 index: The importance of asset and liability components. [PDF]
PLoS One, 2022 Sandoval A, Márquez J, Cervera I.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng +4 more
wiley +1 more source