Results 81 to 90 of about 796 (267)
Lobbying and Political Risk Disclosure: Do Socially Responsible Firms Voluntarily Disclose More?
British Journal of Management, EarlyView.Abstract Drawing on theories of strategic communication, legitimacy, impression management and moral capital, this study investigates whether firms use political risk disclosure to offset negative perceptions associated with corporate lobbying. Using a sample of 10,120 observations from 1362 US firms between 2002 and 2018, we find that firms with ...
Maretno A. Harjoto +4 more
wiley +1 more source
Housing, Inequality and London
The Political Quarterly, EarlyView.Abstract Regional inequalities are deeply entrenched in the UK. London, and its wider region, is often seen as the beneficiary of these inequalities. The capital houses a disproportionate share of the nation's population and its economic output. But London is also home to higher levels of inequality, poverty and child poverty than anywhere else in the ...
Jack Brown, Joe Fyans
wiley +1 more source
The Gender of Fossil Fuels: Oil and Domestic Perils in Mandate Palestine
Gender &History, EarlyView.ABSTRACT This article explores the gender dynamics behind the rise of kerosene – an oil derivative – as the main domestic fuel in Mandate Palestine. It argues that these dynamics were constitutive in determining who began to use oil, where and for what purposes, in turn demonstrating that women in Palestine were the promoters and targets of a campaign ...
Shira Pinhas
wiley +1 more source
Engaging in Earnings Management to Avoid Negative Earnings
Jurnal Akuntansi Multiparadigma, 2010 The purpose of this study is to investigate the earnings management behavior of companies listed in the Indonesia Stock Exchange (ISE). Specifically, the study investigates whether companies engaging in real earnings management or accrual management ...
Imam Subekti
doaj
International Journal of Urban and Regional Research, EarlyView.Abstract While the geographical distribution of eviction filings has been explored in Toronto, the intersection of rental housing financialization, race and eviction remains underexplored. Financial actors and their intermediaries, who fuel the eviction crisis in economically disenfranchised Black renter communities, exert significant influence over ...
Nemoy Lewis +2 more
wiley +1 more source
Financial reporting quality of ESG firms listed in China. [PDF]
PLoS One, 2023 Wu M, Abeysekera I.
europepmc +1 more source
The Determinants of ESG Ratings: Rater Ownership Matters
Journal of Accounting Research, EarlyView.ABSTRACT We examine whether and how common ownership affects Environmental, Social, and Governance (ESG) ratings—an important research question given the increasing use of these ratings in investment decisions and corporate evaluations. We find that companies with major shareholders in common with the rating agency (“sister firms”) tend to receive ...
Dragon Yongjun Tang +2 more
wiley +1 more source
Initial Credit Ratings and Accrual Earnings Management
The Korean Academic Association of Business Administration, 2021 Yujin Kim, Jungin An
openaire +1 more source
Beyond Old Boys' Clubs: Financial Analysts' Utilization of Professional Connections
Journal of Accounting Research, EarlyView.ABSTRACT Women often lack the opportunity to join exclusive social clubs, limiting the benefits they derive from their social networks. We investigate whether, when given the opportunity to interact with the right people in a professional setting, women gain greater advantages from these connections for career performance and advancement compared to ...
MENGQIAO DU, RACHEL XI ZHANG
wiley +1 more source
Female Auditor and Accrual Earnings Management in Indonesia
Revista de Gestão Social e AmbientalObjective: This research aims to examine the effect of female auditor on accruals earnings management. Theoretical Framework: Agency theory states that corporate executives either efficiently report accurate financial information to stakeholders or that they opportunistically manipulate reported earnings for personal gain, thereby misleading users of
Masculine Muhammad Muqorobin +3 more
openaire +1 more source