Results 71 to 80 of about 8,666,509 (298)
Earnings Quality, Accruals and Subjective Goodwill Accounting [PDF]
This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality.
Yuko Katsuo
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad +2 more
wiley +1 more source
Business cycles and earnings management strategies: a study in Brazilian public firms,
Revista Contabilidade & Finanças, 2019 This study contributes to the literature dealing with the influence of macroeconomic factors on accounting information quality, since it analyzes the earnings management strategies of firms, specifically identifying different discretionary behaviors ...
Edilson Paulo +1 more
doaj +1 more source
Broad Skills, Smaller Footprints? Generalist CEOs and Firm Biodiversity Exposure
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether CEO generalist skills predict firm‐level biodiversity risk exposure, an emerging strategic and financial concern. Using the biodiversity indicator developed based on textual analysis and the General Ability Index, we find that firms led by generalist CEOs are associated with significantly lower disclosed biodiversity risk ...
Hafiz Hoque +2 more
wiley +1 more source
Earning Management on Market Performance: The Empirical Study on Dividend and Working Capital
Jurnal ASET (Akuntansi Riset), 2019 . This research is to develop the integrated modeling for illustrating the influence of accruals against on the market value of firm performance through the corporate event policy, both the policy of dividend payout and working capital, so this causal ...
Muljanto Siladjaja
doaj +1 more source
Why "Democracy" and "Drifter" Firms can have Abnormal Returns: The Joint Importance of Corporate Governance and Abnormal Accruals in Separating Winners from Losers [PDF]
, 2010 Do managers exercise accounting discretion in an opportunistic or efficient manner? Good governance structures, which mitigate agency costs, are necessary to ensure that the accounting information supplied by management is not opportunistically ...
KEE, Koon Boon, Koon Boon Kee
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how climate change exposure affects corporate financing behaviour through the lens of managerial leverage distortion (MLD), defined as the absolute deviation of observed leverage from a benchmark implied by firm fundamentals.
Post Raj Pokharel
wiley +1 more source
ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT: EXPERIENCES FROM THE POLISH CAPITAL MARKET
Humanities and Social SciencesThis study investigates the impact of accounting conservatism on the adopted patterns of earnings management in public companies listed on the Warsaw Stock Exchange.
Michał COMPOREK
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This narrative review examines the intersection of artificial intelligence, environmental, social and governance (ESG) strategies and sustainable value creation in contemporary business environments. As organisations face mounting pressure to demonstrate environmental stewardship, social responsibility and governance excellence, artificial ...
Emmanuel Junior Tenakwah +2 more
wiley +1 more source
Guided Toward Equity: Communities of Practice and Organizational Change in Community Colleges
New Directions for Community Colleges, EarlyView.ABSTRACT Although community colleges advance equity by providing opportunities for marginalized students to pursue higher education, barriers to earning credentials remain, particularly for students of color. Higher education stakeholders are investing in “equity work” as organizations take responsibility for ensuring equitable outcomes.
Karin Yndestad +2 more
wiley +1 more source