Results 41 to 50 of about 796 (267)
Business Strategy and the Environment, EarlyView.ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley +1 more source
Earnings Management, Value Relevance Of Earnings and Book Value of Equity
Jurnal Akuntansi dan Auditing Indonesia, 2013 Previous studies examining relationship between earnings management and value relevance of accounting information show that earnings management decrease value relevance of accounting information. Generally, the studies apply accruals earnings management.
Imam Subekti
doaj
Sustainability and Earnings Quality: The Moderating Role of Institutional Factors
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia +3 more
wiley +1 more source
Environmental Policy and Governance, EarlyView.ABSTRACT Successful implementation of environmental policy and governance highly depends on the capacity to know about, build new and utilize existing governance structures. However, the theoretical tools and available methods to assess the complexity of emerging or existing structures are rather limited.
Diana Giebels +2 more
wiley +1 more source
A study on the effect of earnings management on restatement and the changes on information content of earnings following restatements: Evidence from Tehran Stock Exchange [PDF]
Management Science Letters, 2013 The current impressive increase in the number of the restatements, encourage many researchers to find the causes of restatements including earnings management. Moreover, restatements increase the uncertainties of investors about earnings and decrease its
Saeid Ali Ahmadi +2 more
doaj +1 more source
How Changing Narratives About the Future Shape Policymaking for the Long Term
European Policy Analysis, EarlyView.ABSTRACT How can we explain decisions by governments to engage in policy investments—accepting short‐term costs in return for anticipated gains in the longer term—after previously sustaining the status quo? Our article examines the role of narratives in changing expectations about the future as a key driver of intertemporal policymaking. In light of an
Pieter Tuytens, Charlotte Haberstroh
wiley +1 more source
Earnings Management and Risk Valuation in the Banking Industry: Evidence from Loan Loss Provisions [PDF]
مطالعات تجربی حسابداری مالی, 2018 An extensive literature examines managers’ incentives to smooth reported earnings using accruals in order to reduce price fluctuation of stocks in markets.
Ahmad Badri +2 more
doaj +1 more source
Sentiment and Accruals Earnings Management: Does Governance and Regulatory Environment Matter?
American Business Review, 2023 This paper examines the implications of firm-level governance mechanisms and the regulatory environment on the relationship between investor sentiment and accrual-based earnings management.
Kakul Modani +3 more
doaj +1 more source
Energy Science &Engineering, EarlyView.Schematic diagram showing the proposed approach for EV charging/discharging. ABSTRACT The number of electric vehicles (EVs) on the road is rising as a result of recent advancements in EV technology, and EVs are important to the smart grid economy. Demand response schemes involving electric vehicles have the potential to dramatically reduce the cost of ...
F. Zonuntluanga +6 more
wiley +1 more source
Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective [PDF]
مطالعات تجربی حسابداری مالی, 2010 The purpose of this paper is to investigate a relation between real earnings management and accounting earnings management to smooth earnings and to survey this fact when managers smooth earnings by real activities manipulation and when by discretionary ...
Gh. Karami, A. Tahriri, A. Davarinejad
doaj