Results 111 to 120 of about 52,974 (284)
Thunderbird International Business Review, EarlyView.ABSTRACT This article advances the understanding of employee performance by unraveling the relationship between high‐performance human resource management practices (HPHRMP) and employee performance. Data were obtained from 510 bank employees across 25 banks operating in Jordan. A sequential mediation model was tested using structural equation modeling
Adolfo Carballo‐Penela +3 more
wiley +1 more source
Earnings Management in the Libyan Corporations [PDF]
International accounting scandals around the world have triggered a wave of interest and discussion on the transparency and integrity of financial statements.
Elseraiti, Alhussien Ramadan
core +3 more sources
The Covid-19 outbreak, corporate financial distress and earnings management. [PDF]
Int Rev Financ Anal, 2023 Aljughaiman AA +3 more
europepmc +1 more source
Does Investors’ Sophistication Affect Persistence and Pricing of Discretionary Accruals?
, 2012 [[abstract]]This paper examines whether the sophistication of market investors influences management’s strategy on discretionary accounting choice, and thus changes the persistence of discretionary accruals.
Kao, Lan-Feng
core
Value in the ‘valley of the shadow of death’—When the user is no longer the value arbiter
Australian Journal of Public Administration, EarlyView.Abstract The Public Service Logic (PSL) user‐centric perspective on value creation has been one of its main critiques. Scholars argue that for some real‐world applications, such as emergency services, where users cannot engage with service offerings, the PSL must consider the roles of other service actors beyond just facilitators.
Higor Leite, Stephen Osborne
wiley +1 more source
Managerial Myopia and Corporate Biodiversity Risk: Disclosure, Concern and Risk
British Journal of Management, EarlyView.Abstract Recent evidence shows that 70% of market participants view biodiversity risk as financially material, yet only 3.8% of firms provide meaningful biodiversity disclosure. We ask why this gap persists and whether managerial short‐termism explains it.
Yueyang Wang +4 more
wiley +1 more source
Does the Rule of Law Require the Separation of Powers?
The Modern Law Review, EarlyView.The separation of powers is an enigmatic political ideal, particularly in the context of the modern administrative state, in which administrative officials routinely perform a combination of legislative, judicial, and executive functions. In this article we reexamine this ideal by interrogating Adrian Vermeule's provocative claim that the separation of
Dimitrios Kyritsis, Matthew Lewans
wiley +1 more source
Application of deep learning in recognition of accrued earnings management. [PDF]
Heliyon, 2023 Li J, Sun Z.
europepmc +1 more source
VAT cuts as emergency policy intervention: evidence from the UK case
Fiscal Studies, EarlyView.Abstract In July 2020, the UK government reduced the rate of value‐added tax on hospitality services from 20 per cent to 5 per cent as an emergency policy intervention. Using a novel dataset of detailed hotel room characteristics in the UK and three European comparison countries, we estimate how much of the tax cut was passed on to consumers via a ...
Luisanna Onnis +3 more
wiley +1 more source
Social insurance and earnings management: Too rich to be good. [PDF]
Front Psychol, 2022 Bai Y, Zhang B.
europepmc +1 more source