Results 51 to 60 of about 18,621 (269)
Journal of Consumer Behaviour, EarlyView.ABSTRACT This study examines how money attitudes moderate the relationship between personality traits and early pension withdrawal behaviour in the context of South Africa's new Two‐Pot retirement system. Drawing on structural equation modelling with data from over 5000 retirement fund members, whether Money Prudence and Money Anxiety condition the ...
Paul Prinn Nixon, Evan Gilbert
wiley +1 more source
Environmental Uncertainty and the Managers' Use of Discretionary Accruals [PDF]
مطالعات تجربی حسابداری مالی, 2010 Managers are trying to decrease the environmental impact of uncertainty in the reported digit of accounting earnings using their authorities and the flexibility from the accounting standards.
Mehdi Sadidi, Sajad Ebrahimidardeh
doaj
Effect of Firms' Acquisition Strategy on Earnings Management [PDF]
مجله دانش حسابداری, 2011 This study examines whether target firms manage their earnings upward in the period leading to their acquisition or not, using data on a sample of 46 firms listed in Tehran Stock Exchange for the period 1382-87. In this study, discretionary accruals were
Ghasem Blue, Akram Anabestani
doaj +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates the causal effects of mandated ESG disclosure on two key corporate financial outcomes: earnings quality and cost of capital. Using a panel dataset of 210 publicly listed firms from eight European Union countries between 2015 and 2024, the study exploits cross‐country variation in the timing and intensity of ESG ...
Isik Akin, Meryem Akin
wiley +1 more source
Discretionary Accruals Quality, Cost of Capital, and Diversification
Journal of Accounting, Auditing & Finance, 2011 This study examines the discretionary accruals quality of single- and multiple-segment firms. The authors hypothesize and find that the discretionary accruals quality is lower for multiple-segment firms than single-segment firms, and for the same level of discretionary accruals quality, the cost of capital is higher for multiple-segment firms than ...
Urcan, O, Demirkan, S, Radhakrishnan, S
openaire +1 more source
Discretionary Accrual Models and the Accounting Process [PDF]
SSRN Electronic Journal, 2000 This paper introduces a discretionary accrual model based on the accounting process developed by Dechow, Kothari and Watts (1998). Our model tries to prevent a big proportion of nondiscretionary accruals to be judged as discretionary. Using data from the Japanese stock market, we find that our model fits accruals much better than versions based on ...
Xavier Garza Gomez +2 more
openaire +1 more source
Sustainability and Earnings Quality: The Moderating Role of Institutional Factors
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia +3 more
wiley +1 more source
How Changing Narratives About the Future Shape Policymaking for the Long Term
European Policy Analysis, EarlyView.ABSTRACT How can we explain decisions by governments to engage in policy investments—accepting short‐term costs in return for anticipated gains in the longer term—after previously sustaining the status quo? Our article examines the role of narratives in changing expectations about the future as a key driver of intertemporal policymaking. In light of an
Pieter Tuytens, Charlotte Haberstroh
wiley +1 more source
All the bedrooms a stage: Reconceptualizing sex as “performance” to sex as “rehearsal”
Feminist Anthropology, EarlyView.Abstract In the United States, sex is often spoken about in terms of performance, and naturally invokes language of theatricality. Sexual performance has been used as an umbrella term to refer to sexual satisfaction, behavior, embodiment, and also pathology in terms of conditions such as erectile dysfunction.
Taylor Harmon
wiley +1 more source
Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE) [PDF]
مجله دانش حسابداری, 2012 This study investigates whether earnings management motivated by opportunistic behavior or efficient contracting, for this purpose we examine a relationship between discretionary accruals and future profitability. Based on the explanatory power (adjusted
Mehdi Bahar Moghaddam, Ali kouhi
doaj +1 more source