Results 121 to 130 of about 796 (267)

EARNINGS MANAGEMENT AND TIMELINESS OF FINANCIAL REPORTS AMONG LISTED NIGERIAN FINANCIAL SERVICES FIRMS

Malete Journal of Accounting and Finance
Earnings management can cause delays in the timely presentation of financial reports, as management may wait for last-minute opportunities to manipulate earnings before closing their accounts.
Olubunmi Veronica Ologun
doaj  

Does the bankrupt cheat? Impact of accounting manipulations on the effectiveness of a bankruptcy prediction. [PDF]

PLoS One, 2023
Mućko P, Adamczyk A.
europepmc   +1 more source

Towards a Just Coastal Transition: The Mixed Success of Livelihood Diversification and ‘Bouncing Back’ Among Seaweed Farmers in Sorsogon Province, the Philippines

Asia Pacific Viewpoint, EarlyView.
ABSTRACT The need to integrate localised settings of coastal communities within its wider marine and landscapes calls to provide contextualised assessments. Drawing upon the ambition of the Philippines to identify opportunities for enhancing coastal livelihoods, the potential of seaweed farming accruing to high productivity in many of its regions is ...
Richard V. Dumilag, Edo Andriesse
wiley   +1 more source

Governança Corporativa

Revista Contemporânea de Contabilidade, 2006
This paper aims to investigate whether corporate governance best practices avoid earnings management. After brief literature review of the main concepts of corporate governance and its relation with earnings management, an empirical study with listed ...
Gizele Martins Ramos, Antonio Lopo Martinez   +1 more
doaj  

Examining the Impact of ESG News Sentiment on Corporate Performance: A Comprehensive Analysis by News Topic and Industry

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This study examines the relationship between ESG news sentiment and corporate performance through the lens of stakeholder theory. While ESG ratings face significant limitations, including measurement inconsistencies and time lags, news sentiment analysis offers insights into internal and external stakeholder responses to ESG activities.
Jeong‐Ji Han, Soyoung Jun, Jong Woo Kim   +2 more
wiley   +1 more source

Does environmental, social, and governance performance mitigate earnings management practices? Evidence from US commercial banks. [PDF]

Environ Sci Pollut Res Int, 2023
Kolsi MC, Al-Hiyari A, Hussainey K.
europepmc   +1 more source

Strategic Tone Shifting in Corporate Reporting: Analyzing MD&A and CSR Disclosures in Socially Responsible Firms

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This paper examines whether managers of socially responsible firms strategically manage the tone of disclosure across different communication channels, with a focus on Management Discussion and Analysis (MD&A) and Corporate Social Responsibility (CSR) reports.
Sibei Yan, Iny Hwang, Hyung‐Rok Jung, Taejin Jung   +3 more
wiley   +1 more source

The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]

PLoS One
Gündüz M.
europepmc   +1 more source

Financialization of Non‐Financial Corporations: A New Framework with Cases from South Africa

Development and Change, EarlyView.
ABSTRACT Financialization shapes the ways in which middle‐income countries and their non‐financial corporations integrate into global value chains and the global financial system. This integration, in turn, shapes the ways in which these corporations engage with financialization. Focusing on large listed non‐financial corporations, this article unpacks
Antonio Andreoni, Nishal Robb, Sophie van Huellen   +2 more
wiley   +1 more source

Risk seeking or averse, how do analyst coverage and firm visits motivate managers? [PDF]

PLoS One
Liu H, Guo X, Sheng D.
europepmc   +1 more source