Results 81 to 90 of about 9,019,444 (252)
Monitoring Carbon Risk: Auditor Pricing of Stranded Asset Exposure in U.S. Energy Firms
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper examines whether external auditors incorporate carbon asset risk disclosures (CARD) when assessing a client's exposure to stranded asset risks and how these disclosures influence audit pricing decisions. Using data from Ceres' Sustainability Disclosure Search Tool, we assess a firm's CARD specificity by analyzing the proportion of ...
Sabrine Ayed +2 more
wiley +1 more source
THE EFFECTIVENESS OF CORPORATE GOVERNANCE AND EXTERNAL AUDIT ON CONSTRAINING EARNINGS MANAGEMENT PRACTICE IN THE UK [PDF]
, 2010 Agency theory predicts that corporate governance and external audit enhance the convergence of interests between shareholders and managers. The primary objective of this thesis is to investigate the effect of corporate governance and external audit on ...
HABBASH, MURYA
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT As stakeholders increasingly demand supply chain transparency, companies face a legitimacy paradox: disclosing supply chain responsibility (SR) information is necessary to meet stakeholder expectations, yet disclosure can invite scrutiny rather than build credibility.
Julia Hartmann
wiley +1 more source
Accruals, Investment and Errors-in-Variables [PDF]
We formulate well-known discretionary accruals models in an investment setting. Given that accruals basically consist of short-term investment, we introduce, (i) cash-flows, as a proxy for financial constraints and other financial markets imperfections ...
Francois Racicot +3 more
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Pre-merger Earnings Management: Sarbanes Oxley, Leverage and Non-cash Acquisition Premia [PDF]
, 2012 The objective of this thesis is to investigate earnings management within a structured sample design focusing upon a M&A context in the US by addressing three main empirical questions in three studies.
Alsharairi, Malek Ahmad Refai +1 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the associations between Environmental, Social, and Governance (ESG) practices and organizational performance in 283 European hospitals. Drawing on agency theory, stakeholder theory, and the resource‐based view, it analyses ESG indicators as accounting‐relevant information within the institutional context of European ...
Dorina Nicoara‐Popescu +2 more
wiley +1 more source
The Role of Accruals in the Prediction of Future Earnings [PDF]
, 2019 Although past accruals can explain current earnings, whether current accruals can predict future earnings has not been examined. I introduce three regression-based prediction models to predict future earnings: using only cash flows only, both cash flows ...
Nam, Seunghan
core +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between Corporate Social Responsibility (CSR) and Financial Reporting Quality (FRQ) and explores the communication implications of reporting quality improvements. A sequential explanatory mixed‐methods design was employed.
Raziyeh Salehi +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