Results 61 to 70 of about 18,621 (269)

Short-term debt maturity, monitoring and accruals-based earnings management [PDF]

, 2013
Most prior studies assume a positive relation between debt and earnings management, consistent with the financial distress theory. However, the empirical evidence for financial distress theory is mixed.
Fung, Simon Y. K., Goodwin, John
core   +1 more source

How Important Is Pay and What Are the Effects (Positive and Negative) of Pay for Performance?: Evaluating Claims and Evidence

Human Resource Management, EarlyView.
ABSTRACT Compensation plays a pivotal role in shaping employee behavior, motivation, and well‐being. Although extant research has explored various dimensions of compensation, questions about how important pay is to employees and concerns (on the part of employers and/or employees) about the unintended negative (in addition to intended positive ...
Barry Gerhart, Ji Hyun Kim, Shan He
wiley   +1 more source

Chief executive officer characteristics and discretionary accruals in an emerging economy

Cogent Business & Management, 2022
The main aim of the current study is to examine the effect of Chief Executive Officer (CEO) characteristics on earnings management proxied by discretionary accruals. The study used 1,957 firm-year observations listed in Bursa Malaysia for the period from
Marwan Altarawneh, Rohami Shafie, Rokiah Ishak, Belal Ali Abdulraheem Ghaleb   +3 more
doaj   +1 more source

PENGARUH DISCRETIONARY ACCRUALS DAN KONSERVATISME AKUNTANSI TERHADAP NILAI PERUSAHAAN DIMODERASI OLEH GOOD CORPORATE GOVERNANCE (Suatu Studi Pada Perusahaan Pertambangan yang Listing di Bursa Efek Indonesia Periode 2010-2014) [PDF]

, 2016
The purpose of this research is to empirically examine the effect of discretionary accruals and accounting conservatism toward to firm value moderated by Good Corporate Governance in the mining company listed in the Indonesia Stock Exchange in 2010-2014.
Priesty Rachma Azizia, 124020053
core  

Leveraging Employees' Social Capital for Organizational Resilience in Small and Medium‐Sized Enterprises: The Role of High‐Involvement Work Practices

Human Resource Management, EarlyView.
ABSTRACT Employees' bridging social capital (EBSC), conceptualized as the collective bridging social capital that employees bring into the organization, has been recognized as a potential resource for fostering organizational resilience (i.e., the ability to survive and thrive when confronted with unexpected disruptions and challenges), especially for ...
Tinkuma Ejovi Edafioghor, Qin Zhou, Chia‐Huei Wu   +2 more
wiley   +1 more source

Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?

International Journal of Finance &Economics, EarlyView.
ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis, Athanasios P. Fassas, Dionisis Philippas   +2 more
wiley   +1 more source

Earnings Management and Quarterly Discretionary Accruals Level in the Brazilian Stock Market

BBR: Brazilian Business Review, 2019
This study aims to investigate the behavior of the quarterly earnings management level of Brazilian public companies. For this purpose, a sample of 107 companies listed on the B3 Brasil Bolsa Balcão S.A.
Rodolfo Maia Rosado Cascudo Rodrigues, Clayton Levy Lima de Melo, Edilson Paulo   +2 more
doaj   +1 more source

The effect of discretionary accruals on firm growth. Empirical evidence for SMEs from emerging Europe

Journal of Business Economics and Management, 2020
The aim of the paper is to assess the effect of discretionary accruals on firm growth while controlling for firm characteristics and macroeconomic environment.
Sorin Gabriel Anton, Mihai Carp
doaj   +1 more source

Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management

International Journal of Finance &Economics, EarlyView.
ABSTRACT We investigate the effect of waste management strategies on real earnings management. Using a sample of 6515 firm‐year observations from 22 countries spanning the 2011–2022 period, we show that companies that reduce their waste generation are less likely to engage in real earnings management, supporting the ethical theoretical perspective ...
Faten Lakhal, Assil Guizani, Khaled Ghozzi, Khaled Hussainey   +3 more
wiley   +1 more source

The Impact of Earnings Management on Value- Relevance of Financial Statement Information [PDF]

مطالعات تجربی حسابداری مالی, 2010
This study examines the impact of earnings management on the value -relevance of financial statement information by considering short-term and long-term discretionary accruals.
V. Mojtahedzadeh, S. Sadeghi Askari
doaj