Results 121 to 130 of about 1,220,737 (270)

Negative aggregate accounting earnings and gross domestic product: A perspective of conditional accounting conservatism at the macroeconomic level

JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
This study explores the role of corporate accounting earnings in predicting GDP growth at a macroeconomic level. It investigates whether negative aggregate accounting earnings are more effective predictors of GDP growth than positive earnings and how macroeconomic uncertainty affects this predictive ability.
Sari Atmini, Arum Prastiwi
openaire   +2 more sources

From Eco‐Policy to Green Practice: Government Eco‐Initiatives, Managerial Attention and Frugal Green Innovation in Saudi Arabia

Business Strategy and the Environment, EarlyView.
ABSTRACT Considering the need for environmental sustainability and fulfillment of the needs of customers at the bottom of the pyramid, this study integrates the attention‐based view of organizations and situational leadership theory to examine the impact of government eco‐initiatives on frugal green innovation through managerial attention toward the ...
Qaisar Iqbal, Katarzyna Piwowar‐Sulej, Jim Andersén   +2 more
wiley   +1 more source

The impact of audit committee effectiveness on the mandatory adoption of IFRS and the financial reporting quality: empirical evidence from an emerging market

Cogent Business & Management
This study aims to assess the influence of the audit committee (AC) on the correlation between the obligatory adoption of International Financial Reporting Standards (IFRS) and financial reporting quality (FRQ) in non-financial joint stock firms listed ...
Mohammad Zaid Alaskar
doaj   +1 more source

CEO Risk Orientation and Environmental Sustainability Disclosure: Managerial Discretion, Institutional Constraints, and Strategic Transparency

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain, R. M. Ammar Zahid, Yang Qian, Noha Alessa   +3 more
wiley   +1 more source

Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley   +1 more source

CONDITIONAL CONSERVATISM: REQUIREMENT FOR EARNINGS QUALITY AND ACCOUNTING INFORMATIONAL EFFICIENCY

, 2013
Este ensaio objetiva efetuar revisão sobre conceitos subjacentes ao princípio do conservadorismo contábil, quando aplicado incondicionalmente na forma brasileira. O estudo foi desenvolvido com base na abordagem positiva da contabilidade pela qual a existência de incentivos econômicos e não a mera estrutura técnica e normativa é que leva os gestores às ...
Dias Coelho, Antonio Carlos, Siqueira Lima, Iran   +1 more
openaire   +1 more source

Top Management Environmental Concern, Eco‐Product Development Effectiveness and Firms' Environmental Performance: The Paradoxical Moderating Role of Environmental Information Sharing

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the combined effect of top management environmental concern and eco‐product development effectiveness on firms' environmental performance. The study also considers the moderating impact of environmental information sharing on this process.
Ayodele C. Oniku, Awele Achi, Solomon Jeresa, Olamide O. Akintimehin, Adejumoke Adeoti   +4 more
wiley   +1 more source

Sustainable Innovation and Impact on Triple Bottom Line Performance: Are Innovation Types Simple Mediators?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the way sustainable innovation, conceptualized as a second‐order construct integrating sustainable orientation and innovation culture, impacts triple bottom line (TBL) performance. It also examines the mediating roles of product, process, organizational, and marketing innovations.
Nuno Fernandes Crespo, Lucas Bonacina Roldan   +1 more
wiley   +1 more source

Digital Orientation and Green Practices in Chilean SMEs: Innovation as the Pathway to Competitive Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how digital strategic orientation (DSO) and environmental practices (EP) interact to shape innovation and performance among Chilean SMEs. Using survey data from 271 firms (February–May 2022), we estimate a generalized structured component analysis (GSCA) model that accommodates a nonrecursive relationship between DSO and EP.
Constanza Caicha‐Caroca, Antonia Madrid‐Guijarro, Claudia Andrea Pezoa‐Fuentes   +2 more
wiley   +1 more source

The association between auditor independence and conservatism

, 2009
We examine the association between accounting conservatism and external auditor independence using measures of conditional, unconditional and overall conservatism.
Guan, Y, Livne, G, Amir, E
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