Results 131 to 140 of about 7,120,844 (293)

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
core  

Leaving children behind for cross‐border education: Unveiling the emotional agency of international post‐graduate student mothers

British Educational Research Journal, EarlyView.
Abstract Despite growing interest in the internationalisation of higher education, the experiences of international student parents, particularly international student mothers, remain largely marginalised in research and policy. This paper examines the emotional agency of international student mothers who leave their children behind in their home ...
Anh Ngoc Quynh Phan, Ha Ngan Ngo, Chloe Le   +2 more
wiley   +1 more source

Examining the relationship between institutional investor inattention, accruals quality and conditional conservatism

حسابداری و شفافیت مالی
Purpose: The purpose of this research is to investigate the relationship between institutional investor inattention, accruals quality and conditional conservatism. Methodology: This research is applied and correlational.
Mohamad Mohamadi, Shohreh Khaleghi Mohamadi   +1 more
doaj  

English teachers' journeys since the 2020 Iteration of Black Lives Matter

British Educational Research Journal, EarlyView.
Abstract The 2020 resurgence of Black Lives Matter (BLM) mobilised students in England to demand greater representation of racially minoritised voices in English curriculums—a call highlighted by stark inequity: just 1.5% of GCSE texts studied are by racially minoritised authors, despite racially minoritised students comprising 38.0% of the student ...
Adrian Fernandes
wiley   +1 more source

The Implications of Retained and Distributed Earnings for Future Profitability and Market Mispricing [PDF]

In this paper, we investigate the informational content of retained and distributed earnings for future profitability and market mispricing. We find that investors act as if the components of retained earnings (current operating accruals, non current ...
Tao Wang, Dimitrios D. Thomakos, George Papanastasopoulos   +2 more
core  

Powerful transformations: The experiences of higher education teaching staff who were first‐generation university students

British Educational Research Journal, EarlyView.
Abstract Historically, a university education has been seen primarily as a route for the middle classes to achieve professional qualifications while structural barriers have served to restrict entry to individuals from particular demographics. First‐generation students (FGS), often with low socio‐economic backgrounds, face multiple barriers to Higher ...
Helen Williams, Ellen‐Alyssa Gambles
wiley   +1 more source

Bricks, knots, and bodies: Material encounters and the affective making of masculinity

British Educational Research Journal, EarlyView.
Abstract This paper examines how creative research methods do not just capture boys' experiences of masculinity, but actively materialise them. Drawing on two arts‐based activities used in school‐based fieldwork (a mannequin‐based exercise with one participant and a Lego‐building workshop with a small peer group), the paper analyses how materials ...
Huw Berry‐Downs
wiley   +1 more source

Application of deep learning in recognition of accrued earnings management. [PDF]

Heliyon, 2023
Li J, Sun Z.
europepmc   +1 more source

Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly [PDF]

We show that the agency theory of overvalued equity (see Jensen, 2005) rather than investors' fixation on accruals explains the accrual anomaly, i.e., abnormal returns to an accrual trading strategy (see Sloan, 1996).Under the agency theory of overvalued
Nikolaev, V., Loutskina, E., Kothari, S.P.   +2 more
core  

Widening participation and the changing risks of higher education: Working‐class women's pathways via access courses across two decades

British Educational Research Journal, EarlyView.
Abstract Widening participation (WP) in higher education (HE) remains a central concern within UK educational and social policy. It seeks to address the underrepresentation of specific social groups by tailoring university access to their distinct needs.
Sarah McLaughlin, Richard Waller
wiley   +1 more source