Results 71 to 80 of about 18,712 (309)

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

Fee endogeneity, discretionary accruals and managerial incentive

Corporate Ownership and Control, 2006
Our study examines linkages between discretionary accruals, management ownership and remuneration and non-audit service (NAS) fees. All findings for our study are based on an extensive analysis of 351 Singapore publicly listed firms for the 2001 fiscal year period. Inferential statistics results using OLS and 2SLS reveals three key findings.
Mitchell Van der Zahn, Gregory Tower
openaire   +1 more source

From decision patience to process patience: A decision–process integration of the choice to wait and the experience of waiting

Journal of Consumer Psychology, EarlyView.
Abstract Consumer impatience has long been examined through the lens of intertemporal choice, where patience is inferred from decisions to accept delayed rewards. Yet, this conceptualization captures only the choice to wait, not the experience of waiting.
Selin A. Malkoc
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

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

The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals [PDF]

مطالعات تجربی حسابداری مالی, 2008
This study provides events about the impact of Earnings Management on the Value-Relevance of Earnings and Book Value with comparison of short­ term and long-term discretionary accruals. According to the result of this study, in Tehran Stock Exchange (TSE)
Mohamad Arabmazar Yazdi, M. Mostafazadeh
doaj  

RESPON PERUBAHAN TARIF PAJAK PENGHASILAN, INSENTIF DAN NON-INSENTIF PAJAK TERHADAP MANAJEMEN LABA

Jurnal Akuntansi Indonesia, 2016
Tax is an obligation that must be paid by the company, the greater the income the company the greater the tax due. Management expects the tax payment detail to allow management to do the engineering to minimize the income tax burden.
Abdul Slamet, Provita Wijayanti
doaj   +1 more source

PENGARUH KUALITAS AUDIT TERHADAP PENYAJIAN AKRUAL DISKRESIONER DENGAN OVERVALUED EQUITIES SEBAGAI VARIABEL MODERATOR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2011-2014) [PDF]

, 2016
The purpose of this paper is to examine the influence of audit quality (accounting firms size, audit tenure, audit specialization) on discretionary accruals in the manufacturing companies listed on the Indonesia Stock Exchange in 2011 until 2014 ...
RATMONO , Dwi, SIMBOLON , Laryando Junior   +1 more
core  

Strategic positioning and accelerating regulatory clearance for new ventures

Strategic Management Journal, EarlyView.
Abstract Research Summary How do new ventures strategically position their products to accelerate regulatory clearance? We investigate this question in the medical device industry, where regulatory clearance is a prerequisite for market entry. We examine 239 new firms' 510(k) device clearances by the FDA between 2001 and 2019.
Emily Cox Pahnke, Tiona Zuzul, Michael Howard   +2 more
wiley   +1 more source

RESPON PERUBAHAN TARIF PAJAK PENGHASILAN, INSENTIF DAN NON-INSENTIF PAJAK TERHADAP MANAJEMEN LABA

Jurnal Akuntansi Indonesia, 2012
Tax is an obligation that must be paid by the company, the greater the income the company the greater the tax due. Management expects the tax payment detail to allow management to do the engineering to minimize the income tax burden.
Abdul Slamet, Provita Wijayanti
doaj   +1 more source