Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management
ABSTRACT We investigate the effect of waste management strategies on real earnings management. Using a sample of 6515 firm‐year observations from 22 countries spanning the 2011–2022 period, we show that companies that reduce their waste generation are less likely to engage in real earnings management, supporting the ethical theoretical perspective ...
Faten Lakhal +3 more
wiley +1 more source
Oncology Advanced Practice Provider Mentorship and Paired Clinical Research Coordinator Support to Enhance Accrual to NCI Supportive Care Trials. [PDF]
Braun-Inglis C +9 more
europepmc +1 more source
The Covid-19 outbreak, corporate financial distress and earnings management. [PDF]
Aljughaiman AA +3 more
europepmc +1 more source
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou +3 more
wiley +1 more source
Enrollment Patterns and Site-Level Predictors of Black Participant Recruitment to a Multisite Randomized Cancer Clinical Trial. [PDF]
Ivory JM +11 more
europepmc +1 more source
ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang +4 more
wiley +1 more source
Assessing Quality and Adherence to PI-RADSv2.1 Minimum Technical Standards of Prostate MRI in NRG-GU005. [PDF]
Alley S +20 more
europepmc +1 more source
Impact of Job Complexity and Performance on CFO Compensation [PDF]
This study investigates the impact of job complexity and firm as well as CFO-specific performance on CFO compensation. We examine job complexity in terms of the intricacies of a firm’s operations and whether the CFO serves on the Board of Directors ...
Afshad Irani +2 more
core
Interplay Between Green Investment and Market Price Premia in Global Shipping
ABSTRACT Existing research emphasises that the driver of green investment is its future profitability. This paper shows that other investors' decisions also influence green investment. We take the example of scrubber installation in shipping, which is optional by regulation but has an established market for trading its underlying asset.
Yao Shi +4 more
wiley +1 more source
Risk seeking or averse, how do analyst coverage and firm visits motivate managers? [PDF]
Liu H, Guo X, Sheng D.
europepmc +1 more source

