Results 261 to 270 of about 661,121 (408)

Accounting and social capital: A review and reflections on future research opportunities

open access: yesAccounting &Finance, Volume 62, Issue 4, Page 4485-4521, December 2022., 2022
Abstract We explore how the concept of social capital is used and theorised in accounting research by performing a structured literature review, and a critical analysis, of articles published in leading accounting journals. We identify two research paths, namely (1) how social capital influences accounting, and (2) how accounting influences social ...
Charl de Villiers   +2 more
wiley   +1 more source

Wealth Accumulation: The Good, the Bad and the Ugly

open access: yesThe Political Quarterly, EarlyView.
Abstract This article examines the social and economic impact of the greatly vaunted process of personal wealth accumulation. Recent decades have seen a significant surge in the level of privately owned wealth in the UK, other rich nations and globally. Yet this wealth boom is not associated with an historic boost in innovation and business performance
Stewart Lansley
wiley   +1 more source

Real earnings management: A review of the international literature

open access: yesAccounting &Finance, Volume 62, Issue 4, Page 4279-4344, December 2022., 2022
Abstract We provide a systematic literature review of the determinants and consequences of real earnings management (REM) in an international context. We provide a theoretical framework for REM, the development of REM measures, and review the determinants of REM, categorising these into financial reporting, auditing, governance and controls, capital ...
Ahsan Habib   +4 more
wiley   +1 more source

David Marquand and Progressive Politics

open access: yesThe Political Quarterly, EarlyView.
Abstract Throughout his career, David Marquand grappled with the shape of modern British history, arranging it into different traditions, lineages and timelines. The Progressive Dilemma was the culmination of one such strand of work, centred around his interest in the relationship between social democracy and social liberalism.
Emily Robinson
wiley   +1 more source

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