Results 161 to 170 of about 3,929 (296)

Consistent financial practices at community sites improve performance and sustainability: A case study of validated practices at a community clinical research site. [PDF]

J Clin Transl Sci
Hightower B, Fox D.
europepmc   +1 more source

From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández, Belén Payán‐Sánchez, Eva Carmona‐Moreno   +2 more
wiley   +1 more source

Risk seeking or averse, how do analyst coverage and firm visits motivate managers? [PDF]

PLoS One
Liu H, Guo X, Sheng D.
europepmc   +1 more source

Earnings Management: The Effects of National Audit Environment, Audit Quality and International Capital Markets

This paper studies earnings management in an international context. More specifically, the effects of three factors on earnings management are studied: national audit environment, audit firm quality and reliance on international capital markets. National
Maijoor,Steven, Vanstraelen,Ann
core  

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

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

The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]

PLoS One
Gündüz M.
europepmc   +1 more source

THE IMPACT OF ACCRUALS QUALITY TOWARDS FIRM PERFORMANCE

, 2018
This empirical study is aimed to examine the impact of accruals quality towards firm performance in Indonesian manufacturing companies listed in Indonesia Stock Exchange in the year of 2013-2014.
Putri, Dianti Sihkathara Inggita Agri
core  

Thermal‐induced fracture evolution and acoustic signature of Beishan granite: Insights into tensile strength of barrier system for high‐level radioactive waste disposal

Deep Underground Science and Engineering, EarlyView.
The tensile strength of granite, a proposed host for nuclear waste, degrades severely above 400°C. We link this to specific microcracking patterns captured by acoustic emission, establishing a scientific basis for assessing repository safety under thermal load.
Wei Zeng, Shijie Li, Xiaozhao Li, Zhen Huang, Shangtong Yang, Wentao Xu, Biao Wang, Yun Wu   +7 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 One
Liu C, Masron TA, Huo H.
europepmc   +1 more source

Philanthropy, audit firms culture and auditor independence. [PDF]

PLoS One, 2022
Zhang Y, Wei L.
europepmc   +1 more source