Results 111 to 120 of about 47,560 (302)
Application of deep learning in recognition of accrued earnings management. [PDF]
Heliyon, 2023 Li J, Sun Z.
europepmc +1 more source
Female Auditor and Accrual Earnings Management in Indonesia
Revista de Gestão Social e AmbientalObjective: This research aims to examine the effect of female auditor on accruals earnings management. Theoretical Framework: Agency theory states that corporate executives either efficiently report accurate financial information to stakeholders or that they opportunistically manipulate reported earnings for personal gain, thereby misleading users of
Masculine Muhammad Muqorobin +3 more
openaire +1 more source
Lobbying and Political Risk Disclosure: Do Socially Responsible Firms Voluntarily Disclose More?
British Journal of Management, EarlyView.Abstract Drawing on theories of strategic communication, legitimacy, impression management and moral capital, this study investigates whether firms use political risk disclosure to offset negative perceptions associated with corporate lobbying. Using a sample of 10,120 observations from 1362 US firms between 2002 and 2018, we find that firms with ...
Maretno A. Harjoto +4 more
wiley +1 more source
Housing, Inequality and London
The Political Quarterly, EarlyView.Abstract Regional inequalities are deeply entrenched in the UK. London, and its wider region, is often seen as the beneficiary of these inequalities. The capital houses a disproportionate share of the nation's population and its economic output. But London is also home to higher levels of inequality, poverty and child poverty than anywhere else in the ...
Jack Brown, Joe Fyans
wiley +1 more source
The Gender of Fossil Fuels: Oil and Domestic Perils in Mandate Palestine
Gender &History, EarlyView.ABSTRACT This article explores the gender dynamics behind the rise of kerosene – an oil derivative – as the main domestic fuel in Mandate Palestine. It argues that these dynamics were constitutive in determining who began to use oil, where and for what purposes, in turn demonstrating that women in Palestine were the promoters and targets of a campaign ...
Shira Pinhas
wiley +1 more source
Earnings Management Incentives and the Pricing of Discretionary Accruals
International Journal of Business and Management, 2019 The objective of this research is to investigate whether earnings management incentives influence the pricing of discretionary accruals. Specifically, we verify if growth opportunity, leverage, free cash flow, insider trading and financial distress are useful to investors to discriminate between opportunistic and informative earnings management ...
openaire +2 more sources
International Journal of Urban and Regional Research, EarlyView.Abstract Asset managers, private equity firms and other institutional investors have assumed an increasingly important role in the ownership and management of housing and infrastructure since the Global Financial Crisis. This article analyses how social housing in London is being transformed into a financial asset through an analysis of ‘income strip ...
Aretousa Bloom, Joe Penny
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
Beyond Old Boys' Clubs: Financial Analysts' Utilization of Professional Connections
Journal of Accounting Research, EarlyView.ABSTRACT Women often lack the opportunity to join exclusive social clubs, limiting the benefits they derive from their social networks. We investigate whether, when given the opportunity to interact with the right people in a professional setting, women gain greater advantages from these connections for career performance and advancement compared to ...
MENGQIAO DU, RACHEL XI ZHANG
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