Results 171 to 180 of about 47,560 (302)

The moral masking behavior of management after real earnings management: An analysis of management's integrity commitment. [PDF]

Heliyon
Liu F, Liang C.
europepmc   +1 more source

Economic inequality and social mobility in preindustrial societies: What we know, what we don't (but should) know

The Economic History Review, EarlyView.
Abstract In recent years economic inequality has become a major research topic in economic history. However, much remains to be done to complete our knowledge of long‐term distributive dynamics. This article highlights several promising avenues for future research, focusing on the preindustrial period.
Guido Alfani
wiley   +1 more source

KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]

Sci Data
Na H, Song W, Han S, Jo D, Myung S, Kim H.   +5 more
europepmc   +1 more source

Financial disclosure quality and sustainability disclosure quality. A case in China. [PDF]

PLoS One, 2021
Abeysekera I, Li F, Lu Y.
europepmc   +1 more source

The depth and breadth of capitalism at the Cape

The Economic History Review, EarlyView.
Abstract Limited liability company legislation was introduced to the Cape Colony in 1861. An amendment in 1892 led to wider adoption, expanding and diversifying the capital market. Using novel data from the Cape Joint Stock Archive between 1892 and 1902, this paper examines who invested, where capital flowed, and how these patterns shaped firm outcomes
Edward Kerby, Lloyd Melusi Maphosa
wiley   +1 more source

Manager characteristics and the informativeness of banks' loan loss provisioning. [PDF]

Rev Acc Stud
Bischof J, Rudolf N.
europepmc   +1 more source

Does voluntary CSR disclosure and CSR performance influence earnings management? Empirical evidence from China

, 2021
Zixin Zhang, T. Yap, Jiyoung Park
semanticscholar   +1 more source

Does an optimistic tone in annual reports predict better financial and non‐financial performance?

European Management Review, EarlyView.
Abstract In the current paper, we investigate whether management adopts an optimistic disclosure tone to impress the corporate audience or to provide incremental information (II) by anticipating positive corporate performance. Specifically, we test whether an optimistic tone in annual reports (ARs) is a positive predictor of better financial and non ...
Francesco Gangi, Daniele Angelo Previati, Lucia Michela Daniele, Giuseppe Galloppo   +3 more
wiley   +1 more source

The Impact of Corporate Governance and Ownership Structure on Earnings Management Practices: Evidence from Listed Companies in Pakistan

Lahore Journal of Economics
This study analyzes the impact of corporate governance and ownership structure on earnings management for a sample of 372 firms listed on the Karachi Stock Exchange over the period 2003–10. We estimate discretionary accruals using four well-known models:
Kamran, Attaullah Shah
doaj  

Voluntary disclosure of pandemic exposure and stock price crash risk. [PDF]

Financ Res Lett, 2022
Jin J, Liu Y, Zhang Z, Zhao R.
europepmc   +1 more source