Results 61 to 70 of about 47,560 (302)
Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE) [PDF]
مجله دانش حسابداری, 2012 This study investigates whether earnings management motivated by opportunistic behavior or efficient contracting, for this purpose we examine a relationship between discretionary accruals and future profitability. Based on the explanatory power (adjusted
Mehdi Bahar Moghaddam, Ali kouhi
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
wiley +1 more source
Innovation Focused Strategy and Earnings Management [PDF]
Economic and Business Review, 2017 This study utilizes three approaches to investigate the extent to which firms with an innovation focused strategy engage in earnings management through the use of income smoothing, real activities, and the use of discretionary accruals.
Nathan Jeppson, David Salerno
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Business Strategy and the Environment, EarlyView.ABSTRACT The increasing popularity of ecotourism in regions like Central America and the Caribbean, particularly in the Dominican Republic, necessitates a deeper understanding of how these businesses can integrate innovation with environmental sustainability.
Hayrold José Ureña‐Espaillat +2 more
wiley +1 more source
The Relationship between Management Earnings Forecast Errors and Accruals [PDF]
مجله دانش حسابداری, 2010 Management earnings forecast is a kind of mandatory disclosure in Iran. A large body of literature on the capital market has emphasized the importance of this forecast.
Seyed Ahmad Khalifeh Soltani +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
Asset Redeployability and Biodiversity Risk
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan +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
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability is widely framed as strategic, yet its relationship with financial brand value remains contested. We explain why prior research reports divergent results by distinguishing between activity‐based ESG metrics and customer perception‐based sustainability metrics and by theorising how each activates different value‐creation ...
Gabriela Salinas, Carmen Abril
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