Results 71 to 80 of about 28,413 (297)
How Informative Are Fraud and Non-Fraud Firms\u27 Earnings? [PDF]
, 2019 This study evaluates how informative the earnings of fraud firms are compared to peer non-fraud firms by assessing informativeness in the context of persistence, analysts’ forecast errors, and stock returns.
Asare, Kwadwo Nyarko
core +1 more source
Examining the impact of accruals quality and information relevance on the agency costs of the companies listed in Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2015 The purpose of this research is to study the effects of the accruals quality and the information relevance on the agency costs for the companies listed in Tehran Stock Exchange (TSE).
Mohamad Namazi, gholamreza Rezaie
doaj
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
Corporate Social Responsibility and Earnings Reporting [PDF]
, 2010 Despite increasing interests on corporate social responsibility (CSR) activities among managers, the relationship between CSR and firm value through earnings reporting quality is still unclear. Absence of a strong positive effect of CSR on firm value has
Calegari, Mary F. +2 more
core +1 more source
The Relationship between Accruals Quality and Cost of Capital in Iran [PDF]
بررسیهای حسابداری و حسابرسی, 2009 In this study, the effect of accruals quality on cost of capital for firms accepted in Tehran Stock Exchange has been analyzed.(accruals, has defined as difference between accounting earnings and cash flows).
امیر رسائیان +1 more
doaj
Visionary Leadership in Cancer Care: An Interview With Professor Timothy J. Eberlein
Annals of Gastroenterological Surgery, EarlyView.Professor Timothy J. Eberlein and Professor Ken Shirabe, President of the Japanese Society of Gastroenterological Surgery, during their interview discussing the vision, strategic framework, and leadership that shaped the development of the Siteman Cancer Center into a world‐class institution. ABSTRACT This is a short interview with Professor Timothy J.
Ken Shirabe +3 more
wiley +1 more source
Earnings Quality and Stock Returns [PDF]
An exclusive focus on bottom-line income misses important information about the quality of earnings. Accruals (the difference between accounting earnings and cash flow) are reliably, negatively associated with future stock returns.
Josef Lakonishok +3 more
core
Did the market overreact to the mandatory switch to IFRS in Europe? [PDF]
, 2014 Despite studies which indicate that mandatory adoption of International Financial Reporting Standards (IFRS) reduced the cost of capital for adopting firms and improved analysts’ forecasts, the evidence supporting any improvement in accounting quality is
Chen, Q, Skerratte, L
core
Dimensions of the AI Divide: Digital Inequality and Psychological Consequences
AI &Innovation, EarlyView.ABSTRACT Artificial intelligence (AI) has become a foundational component of contemporary social, economic, and political life. Yet, the ways in which AI reshapes patterns of exclusion beyond questions of access and technical capability remain insufficiently theorized.
Christos Papaioannou
wiley +1 more source
Internal audit function, board quality and financial reporting quality: evidence from Malaysia
, 2013 Purpose The purpose of this paper is to test the impact of the internal audit function (IAF), an increasingly common internal governance mechanism, on a firm's financial reporting quality.
Cooper, Barry +3 more
core +1 more source