Results 151 to 160 of about 23,304 (258)

Prosocial CEOs and Accounting Manipulation Le comportement prosocial des PDG et la manipulation comptable

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng   +3 more
wiley   +1 more source

Seek and Ye Might Not Find: The Effects of Contract Framing on Knowledge Sharing and Knowledge Seeking Qui cherche ne trouve pas toujours : les effets liés à la formulation des contrats sur le partage et la recherche de renseignements

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We conduct two experiments to examine whether and how the framing (bonus vs. penalty) of a target‐based incentive contract affects knowledge sharing and knowledge seeking. In the first experiment, we predict and find that penalty‐framed contracts increase employees' stress due to the fear of potential loss, which in turn reduces their ...
Ta‐Tung (Stephanie) Cheng   +3 more
wiley   +1 more source

The Issue of Pre‐Islamic Arabic Christian Poetry Revisited

open access: yesArabian Archaeology and Epigraphy, EarlyView.
ABSTRACT Is only very little Arabic Christian poetry extant from pre‐Islamic times? While distancing myself from Louis Cheikho's (1859–1927) view that almost all pre‐Islamic poets were Christians, I contend in this article that some of them indeed were.
Ilkka Lindstedt
wiley   +1 more source

From Red Tape to Efficiency: The Influence of Professional Managers on Audit Report Lag in Chinese State‐owned Enterprises

open access: yesAbacus, EarlyView.
This study examines the impact of professional managers on audit report lag in Chinese state‐owned enterprises (SOEs). Using a novel, manually constructed dataset of A‐share listed SOEs from 2006 to 2020, we find that the presence of professional managers is associated with significantly shorter audit report lag.
Hao Han, Kun Luo, Bo Qin
wiley   +1 more source

Efficacy and cost-effectiveness of outdoor residual spraying with α-cypermethrin, pirimiphos-methyl, and deltamethrin against sand flies: a pragmatic cluster randomised controlled field trial in Uganda. [PDF]

open access: yesTrop Med Health
Livingstone K   +15 more
europepmc   +1 more source

Genotyping Contemporary Captive and Historical Wild Western Lowland Gorillas Indicates Captive Breeding Is Maintaining Genetic Diversity in a Critically Endangered Primate

open access: yesAnimal Conservation, EarlyView.
Captive populations of threatened species risk losing genetic diversity over time. We evaluated the genetic status of contemporary captive western lowland gorillas (Gorilla gorilla gorilla) at Howletts and Port Lympne and compared this with specimens from a historical wild population.
Jaimie Morris   +5 more
wiley   +1 more source

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