Earnings management and institutional differences : Belgian evidence and audit quality as a constraint on earnings management. [PDF]
This study reports the results of an exploratory study on earnings management in a continental European institutional environment, i.e. Belgium. The far majority of the literature (both analytical and empirical) focuses on the Anglo-Saxon context ...
Willekens, Marleen +1 more
core
Heating the Inflation Inequality in Greece
International Journal of Finance &Economics, EarlyView.ABSTRACT The aim of the current study is twofold. First, we assess the household inflation inequality in Greece not only across different income groups but also across other households' social and economic characteristics, such as occupational status and household composition, among others.
Stavros Degiannakis +2 more
wiley +1 more source
Earnings quality in privately held firms : the roles of external audits, stakeholders, and governance mechanisms. [PDF]
While the extant empirical literature on earnings management focuses on incentives, constraints and consequences in US listed companies, we present results on nonlisted companies that operate in a continental European environment (Belgium); and we ...
Willekens, Marleen +2 more
core
International Evidence on the Relationship Between ESG Decoupling and Earnings Quality
International Journal of Finance &Economics, EarlyView.ABSTRACT This study examines the association between environmental, social, and governance (ESG) decoupling and earnings quality (EQ) using an international sample of firms over the period 2005–2024. ESG decoupling refers to the misalignment between firms' ESG disclosure and ESG performance. The results show that ESG decoupling is negatively associated
Sally Ahmed +2 more
wiley +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
EARNINGS MANAGEMENT AND CORPORATE SOCIAL RESPONSIBILITY [PDF]
Drawing on stakeholder-agency theory and the earnings management framework, we explore the relationship between discretionary accounting accruals and corporate social responsibility.
Jordi Surroca +2 more
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Journal of the Agricultural and Applied Economics Association, EarlyView.Abstract Greenhouse gas emissions from crop production contribute to anthropogenic climate change, while agricultural soils also sequester atmospheric carbon. Direct measurement of soil organic carbon (SOC) is limited by high sampling costs and the vast spatial extent of farmland.
Devin Allen Serfas
wiley +1 more source
The Covid-19 outbreak, corporate financial distress and earnings management. [PDF]
Int Rev Financ Anal, 2023 Aljughaiman AA +3 more
europepmc +1 more source
Explaining earnings persistence: a threshold autoregressive panel unit root approach [PDF]
This paper proposes a reassessment to the hypothesis that the persistence of current earnings performance is decreasing in the magnitude of the accrual component of earnings and increasing in the magnitude of the cash flow component of earnings. For this
Galimberti, Jaqueson Kingeski +1 more
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Lactation, Childrearing, and Gender Justice
Journal of Applied Philosophy, EarlyView.ABSTRACT In this article, I discuss the significance of early infant feeding choices for the goal of gender justice. Focusing on human lactation practices, I identify Exclusive Gestational Nursing (EGN) as the norm in advanced industrial societies, which creates the expectation and permission for gestators, and only gestators, to nurse children, and ...
Jenny Brown
wiley +1 more source