Results 151 to 160 of about 9,019,444 (252)

The Capital Gains Conundrum: On a Divergence of Green From Traditional Accounting

Australian Journal of Agricultural and Resource Economics, EarlyView.
ABSTRACT Understanding the concept of income and recording it correctly are elemental to economic analysis. A controversy about whether capital gains are a form of income has arisen in green accounting. Virtually all economists assume that at each time there is a unique price of capital from which a capital gain can be calculated.
Robert D. Cairns
wiley   +1 more source

Does corporate governance mechanism deter earnings management and enhance readability of annual reports? [PDF]

PLoS One
Zheng D, Ali R, Feifei Z, Shaique M.
europepmc   +1 more source

What Should We Do With Sewage Sludge? Public Preferences for Biosolids Management in Australia

Australian Journal of Agricultural and Resource Economics, EarlyView.
ABSTRACT Biosolids are a solid byproduct of municipal wastewater treatment systems. Conventionally, because of their nutrient and carbon content, most biosolids have been applied to agricultural lands in Australia. However, growing concerns over methane emissions, ongoing management and transportation costs and contaminants of emerging concern, such as
Curtis Rollins, Claire Doll, Sarah Zou, Michael Burton   +3 more
wiley   +1 more source

Beyond numbers: The governance role of data assets in real earnings management. [PDF]

PLoS One
Zhang M, Qian H, Ma T.
europepmc   +1 more source

Philanthropy, audit firms culture and auditor independence. [PDF]

PLoS One, 2022
Zhang Y, Wei L.
europepmc   +1 more source

Earnings management and institutional differences Literature review and discussion. [PDF]

This paper provides a review of the empirical earnings management literature. In particular, it presents a review of the factors that induce and constrain earnings management through accounting decisions.
Willekens, Marleen, Vander Bauwhede, Heidi   +1 more
core  

Designing long‐term policies accepted by the public: Evidence from a vignette experiment

Australian Journal of Public Administration, EarlyView.
Abstract Democratic governments routinely struggle to build public support for policies whose benefits materialise only after electoral cycles have ended, yet systematic evidence on what drives citizen support for such policies remains scarce. This article reports findings from a vignette experiment conducted with 1738 Australia‐based respondents, who ...
Benjamin Leruth
wiley   +1 more source

Can IFRS adoption mitigate earnings management in an emerging market? [PDF]

Heliyon
Mohamed Amer AM, Azimli A, Wole Adedokun M.   +2 more
europepmc   +1 more source

Digitalization and Cybersecurity: Firm‐level Evidence

British Journal of Management, EarlyView.
Abstract Digitalization has opposing effects on cybersecurity: While new digital technologies can strengthen security capabilities, they simultaneously expand potential attack surfaces. To determine which effect dominates, we analyse 9606 US firm‐years (2006–2023) with 543 documented breaches and find that increased digitalization, measured through 10 ...
Jukka Sihvonen
wiley   +1 more source

The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries. [PDF]

Heliyon
Yaşar A, Yalçın N.
europepmc   +1 more source