Results 101 to 110 of about 52,974 (284)

Corporate Website Disclosures and Financial Reporting Quality

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between corporate website disclosures and financial reporting quality. Using website disclosures for firms included in the S&P 500 and S&P Midcap 400 indices, a detailed disclosure index is constructed that distinguishes reproduced financial disclosures, incremental financial disclosures that are not ...
Nicholas Mueller
wiley   +1 more source

Le contenu informatif additionnel des accruals discrétionnaires : Cas des firmes Françaises et Tunisiennes [PDF]

En se basant sur la méthodologie des études d'association entre les composantes du résultat comptable (le cash flow d'exploitation, l'accrual total, l'accrual discrétionnaire et le résultat non discrétionnaire) et le rendement boursier, nous avons mené ...
Jean-Michel Sahut, Kamel Touhami
core  

International Evidence on the Relationship Between Financial Literacy and Corporate Cash Holdings

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study is the first investigation of the relationship between corporate cash holdings and financial literacy (FL). We find that a one‐standard‐deviation increase in FL is associated with an 8%–27% reduction in corporate cash holdings, depending on the measure of FL used.
Kenneth Yung, Reza Kahibavil, Su Li, Arian Amidi   +3 more
wiley   +1 more source

Cover

, 2019
Cover Accruals Edisi Maret 2019 ...
Accruals, Cover
core   +1 more source

Performance Measures, Discretionary Accruals, and CEO Cash Compensation

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This paper examines the relative weights assigned to three performance measures—stock returns, accounting earnings, and operating cash flows—in determining executive cash compensation. We find that returns receive the highest weight, followed by earnings, while cash flows carry the least weight.
Ya Dai, Harrison Liu, Jennifer Yin
wiley   +1 more source

Disrupting the Chain of Displaced Aggression: A Review and Agenda for Future Research

Journal of Organizational Behavior, EarlyView.
ABSTRACT Displaced aggression refers to instances in which a person redirects their harm‐doing behavior from a primary to a secondary, substitute target. Since the publication of the first empirical article in 1948, there has been a noticeable surge in research referencing this theory in both management and psychology journals.
Constantin Lagios, Simon Lloyd D. Restubog, Pauline Schilpzand, Kohyar Kiazad, Karl Aquino   +4 more
wiley   +1 more source

Do Concentrated Owners Pay Less? French Evidence on Tax Avoidance and Female Directors

Strategic Change, EarlyView.
ABSTRACT This study examines whether concentrated voting control increases corporate tax avoidance in French listed firms and whether board gender diversity and audit committee independence constrain that relationship. Using 3388 firm‐year observations from 242 CAC All Shares firms from 2009 to 2022, the analysis combines hand‐collected voting rights ...
Habiba Laadhari, Juraj Válek, Hajer Jarrar, Virginie Hachard, Matteo Rossi   +4 more
wiley   +1 more source

Shadow Learning and Knowledge Redistribution: How Workers Appropriate Generative AI Outside Formal Organisational Systems

Knowledge and Process Management, EarlyView.
ABSTRACT Organisations are ceding visibility over how their employees develop knowledge. As generative AI tools become widely accessible, workers are steadily building capabilities and co‐producing knowledge through informal AI engagements that operate entirely outside sanctioned training systems.
Eduardo Carlos Dittmar, Martin Sposato
wiley   +1 more source

Opening the Black Box of Nonprofit Reputation and Volunteer Attraction With Supervised Machine Learning

Nonprofit Management and Leadership, EarlyView.
ABSTRACT With the aim to explore the potential of machine learning for nonprofit research, this article contrasts traditional linear regression with four contemporary supervised machine learning approaches. Concretely, we predict (1) reputation ratings and (2) the total number of volunteers for 4021 non‐profit organizations in the U.S.
Moritz Schmid, Hannes Lampe, Jurgen Willems   +2 more
wiley   +1 more source

Deepening the real options debate: Real options as dynamic optimization

Strategic Management Journal, EarlyView.
Abstract Research Summary Is real option theory useful for management research? This topic was hotly debated two decades ago. Real options were said to be inapplicable to management research and to lack conceptual distinctiveness. Whereas responses to the claim about the non‐distinctiveness of real options were disparate, the concern about the theory's
Arkadiy V. Sakhartov, Joseph T. Mahoney, Jeffrey J. Reuer   +2 more
wiley   +1 more source