Results 131 to 140 of about 9,019,444 (252)

The Socio‐Economic Benefits of Communal Trophy Hunting in Africa: A Value Chain Perspective From Namibia

Sustainable Development, EarlyView.
ABSTRACT International concerns around the equitable distribution of income generated by communal trophy hunting tourism have raised questions about the industry's effectiveness in promoting rural livelihoods and nature conservation. We examine how communities in Namibia derive benefits from wildlife and explore local perspectives on fostering active ...
Luke Symonds‐Mayes, Enrico Di Minin, Hayley Clements   +2 more
wiley   +1 more source

Earnings Management: The Effects of National Audit Environment, Audit Quality and International Capital Markets [PDF]

This paper studies earnings management in an international context. More specifically, the effects of three factors on earnings management are studied: national audit environment, audit firm quality and reliance on international capital markets. National
Maijoor,Steven, Vanstraelen,Ann
core  

Does Firms' Environmental, Social and Governance (ESG) Performance Buffer the Crash‐Risk Consequences of Earnings Management? Evidence From Emerging Markets

Sustainable Development, EarlyView.
ABSTRACT When firms manipulate earnings, investors can be blindsided by sudden and severe share price falls. This paper examines whether stronger Environmental, Social, and Governance (ESG) performance helps reduce that risk. Using 4048 firm‐year observations from emerging economies, we test whether ESG performance weakens the harmful link between ...
Vaibhav Pandey, Himanshu, Subhash Abhayawansa   +2 more
wiley   +1 more source

Do powerful CEOs matter for earnings quality? Evidence from Bangladesh. [PDF]

PLoS One, 2023
Arif HM, Mustapha MZ, Abdul Jalil A.
europepmc   +1 more source

Climate Justice in Sub‐Saharan Africa: Unequal Burdens and Pathways to Socially Just Adaptation

Sustainable Development, EarlyView.
ABSTRACT Climate change in Sub‐Saharan Africa is often framed through vulnerability, resilience, and adaptation, yet these concepts alone do not fully explain the unequal social, economic, and political conditions shaping climate harm. This review examines climate change through a climate justice lens, focusing on unequal burdens, household welfare ...
Jacob Kwakye, Abraham Kwao
wiley   +1 more source

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

Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models [PDF]

This study makes two main contributions to the literature. Firstly, it tests empirically the relative timeliness of accrual measures and earnings components used as explanatory variables in accrual models (“accrual drivers”) regarding the impact of ...
Peter F. Pope, José António Moreira
core  

Theorizing future phenomena: Metaverse, wearables, and humanoids

Strategic Entrepreneurship Journal, EarlyView.
Abstract Research Summary We propose that entrepreneurship and strategy research can develop theory about phenomena of the future rather than only explain those of the past. Research has potential for practical relevance when researchers make claims towards applications to decisions practitioners have yet to make.
Andy Wu, Ronald Wang
wiley   +1 more source

Generative AI and the ability of entrepreneurial opportunities to generate sustained competitive advantages

Strategic Entrepreneurship Journal, EarlyView.
Abstract Research Summary This paper examines how generative artificial intelligence (GenAI) affects the ability of entrepreneurial opportunities to generate sustained competitive advantage. We argue that GenAI's impact is conditional on how those opportunities are formed. Discovery opportunities originate from exogenous industry shocks.
Haiyang Zhang, Robert Wuebker, Jay B. Barney   +2 more
wiley   +1 more source

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