Results 141 to 150 of about 9,019,444 (252)
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 +1 more
doaj
Is there an accruals or a cash flow anomaly in UK stock returns? [PDF]
In this paper, we apply a modified version of the Mishkin (1983) test to companies in the UK stock market in order to investigate the presence of accruals and cash flow effects on UK firms’ annual returns.
Andrew W. Stark, Nuno Soares
core
Strategic Management Journal, EarlyView.Abstract Research Summary We introduce the concept of pay‐for‐prominence, a system where employees are monetarily incentivized to become knowledge hubs in the intrafirm network and examine its effects on employees' networks and attrition. Integrating social network theory with relational incentives theory, we argue that pay‐for‐prominence motivates ...
Alessandro Iorio +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
Earnings Management to Avoid Losses: a cost of debt explanation [PDF]
In this paper we analyze firms’ earnings management behavior to avoid losses conditional on the (asymmetric) incentive underlying market (positive/negative) returns.
Peter F. Pope, José A. C. Moreira
core
Strategic Management Journal, EarlyView.Abstract Research Summary Scholars often examine how entrepreneurs' existing ties predict resource acquisition. We investigated the reverse: How does the act of pitching generate new ties with investors? Using the context of the Slow Money community, we analyzed social entrepreneurs' pitches to impact investors.
Esther Leibel +2 more
wiley +1 more source
The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]
PLoS OneGündüz M.
europepmc +1 more source
Supporting Pathways into College and Careers: The Case of Adult Education ESL in Community Colleges
TESOL Quarterly, EarlyView.Abstract Research has increasingly focused on the importance of college preparation and career and technical education (CTE) for multilingual learners (MLs), many of them classified as “English Learners,” in K‐12 schools. Less attention, however, has been paid to the collegiate and professional aspirations of another significant population of MLs in ...
Kylie A. Kenner +2 more
wiley +1 more source
Risk seeking or averse, how do analyst coverage and firm visits motivate managers? [PDF]
PLoS OneLiu H, Guo X, Sheng D.
europepmc +1 more source
The IFRS adoption, accounting quality, and banking performance: An evaluation of susceptibilities and financial stability in developing economies. [PDF]
PLoS One, 2022 Ma C +5 more
europepmc +1 more source