International Journal of Cancer, EarlyView.What's New? This study is the first to quantify the cost‐effectiveness of breast cancer treatment in German Cancer Society‐certified hospitals using real‐world data from over 140,000 patients. Analysis on certification‐related costs and survival outcomes demonstrates that high‐quality multidisciplinary care at certified hospitals delivers substantial ...
Min‐Wai Lwin +20 more
wiley +1 more source
The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]
PLoS OneGündüz M.
europepmc +1 more source
Philanthropy, audit firms culture and auditor independence. [PDF]
PLoS One, 2022 Zhang Y, Wei L.
europepmc +1 more source
Earnings Management in Belgium. a Review of the Empirical Evidence [PDF]
Earnings are an extensively used summary statistic of a firm’s financial performance. Various corporate reporting scandals (such as Enron and Lernout & Hauspie) have raised concerns regarding the credibility of this performance measure.
H. Vander Bauwhede, M. Willekens
core
Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?
International Journal of Finance &Economics, EarlyView.ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis +2 more
wiley +1 more source
Trade policy uncertainty and stock price crash risk in China: The moderating role of marketization and digital transformation. [PDF]
PLoS OneLiu C, Masron TA, Huo H.
europepmc +1 more source
THE OPENING OF ACCOUNTING TO THE PRESENT VALUE IN THE CONTEXT OF PASSING FROM THE ACCRUALS TO CASH [PDF]
Passing through the globalization period, we are witnesses of a larger gateway to the values general accepted in the developed and developing countries. Part of this process is represented by the accounting craft. So, after the period when accounting was
Cristina � Lucia BABAN
core
Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management
International Journal of Finance &Economics, EarlyView.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
International Journal of Finance &Economics, EarlyView.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
Does corporate governance mechanism deter earnings management and enhance readability of annual reports? [PDF]
PLoS OneZheng D, Ali R, Feifei Z, Shaique M.
europepmc +1 more source