Results 121 to 130 of about 52,974 (284)
Real Effects of Subjectivity in Measuring Fair Values
Journal of Accounting Research, EarlyView.ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN +3 more
wiley +1 more source
Monitoring Quality of Mafia‐Connected Accountants
Journal of Accounting Research, EarlyView.ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi +3 more
wiley +1 more source
Real Estate Economics, EarlyView.Abstract This study examines how administrative jurisdictional reform affects land market dynamics by analyzing the 2023 incorporation of Gunwi County into Daegu Metropolitan City, South Korea. We develop a supply‐and‐demand framework in which administrative reclassification raises expectations of future development and increases landowners ...
Youngjae Hwang, Hoyong Jung
wiley +1 more source
Philanthropy, audit firms culture and auditor independence. [PDF]
PLoS One, 2022 Zhang Y, Wei L.
europepmc +1 more source
Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses? [PDF]
The asymmetric recognition of gains and losses underlying conservative accounting is not taken into account by Jones (1991)-type accrual models. Recently, Moreira (2002) and Ball and Shivakumar (2005a) have proposed piecewise linear accrual models ...
Peter F. Pope, José A. C. Moreira
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Human Resource Management Journal, EarlyView.ABSTRACT This paper develops a three‐layer conceptual framework, comprising surveillance architecture, HRM design choices, and employee responses, to explain how digital surveillance reshapes workplace relationships. Anchored in organizational paradox theory, the framework treats workplace visibility as a persistent, two‐sided tension rather than a ...
Pankaj C. Patel +3 more
wiley +1 more source
Industry-Specific Discretionary Accruals and Earnings Management
, 2011 : In this dissertation, I examine the source of some of the anomalous capital market outcomes that have been documented for firms with high accruals. Chapter 2 develops and implements a methodology that decomposes a firm's discretionary accruals into a ...
core
Social Exchange and Reciprocal Integration Between Migrants and Locals at Work
Human Resource Management Journal, EarlyView.ABSTRACT Workplaces are pivotal “contact zones” where migrants and locals negotiate access to jobs, resources, and recognition, yet HRM research has rarely examined how everyday encounters generate integrated relationships at work. This conceptual paper introduces reciprocal integration as a workplace‐anchored social exchange process: the emergent ...
Minna Paunova, Maribel Blasco
wiley +1 more source
The Continuity and Rupture of the ‘New Washington Consensus’: From Biden to Trump 2.0
Global Policy, EarlyView.ABSTRACT The ‘New Washington Consensus’ (NWC) represents a major intellectual shift in the US approach to global economic governance. However, the NWC has never been subject to systematic academic critique. With Trump's return to the White House ushering in a new era of US trade policy, the NWC is widely considered to be politically irrelevant in the ...
Ming Du
wiley +1 more source
Two essays on discretionary accruals
, 1999 This paper investigates whether managers manipulate accruals to help their firms emerge from Chapter 11 reorganization. Chapter 11 reorganization provides a very strong incentive: managers will lose their jobs or even their career if the firms are ...
Chau, Derek Koon-Yee
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