Results 71 to 80 of about 52,974 (284)
Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman +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 +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how climate change exposure affects corporate financing behaviour through the lens of managerial leverage distortion (MLD), defined as the absolute deviation of observed leverage from a benchmark implied by firm fundamentals.
Post Raj Pokharel
wiley +1 more source
From Probation to Partnership: Building Equitable Systems of Support in Community Colleges
New Directions for Community Colleges, EarlyView.ABSTRACT Community colleges serve as critical gateways to higher education for diverse student populations, yet traditional academic probation systems often exacerbate inequities by penalizing students facing systemic and personal challenges. This practitioner–scholar case study examines Clark State College's Academic Engagement Program (AEP), an ...
Elecia V. Spain, Michael B.Key
wiley +1 more source
Clinical Pharmacology &Therapeutics, EarlyView.Pain is a key determinant of quality‐of‐life following breast cancer surgery, the most common cancer operation in the United States. Gabapentinoids are frequently prescribed for pain management, yet their respiratory, cardiovascular, and opioid‐related adverse effects remain unclear.
Jyun‐Heng Lai +12 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
Accruals, Investment and Errors-in-Variables [PDF]
We formulate well-known discretionary accruals models in an investment setting. Given that accruals basically consist of short-term investment, we introduce, (i) cash-flows, as a proxy for financial constraints and other financial markets imperfections ...
Francois Racicot +3 more
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda +2 more
wiley +1 more source
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
Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals [PDF]
Following Zhang (Accounting Review, 2007) we cast firm accruals in terms of short-term investment. Since many studies consider accruals as a smoothed measure of cash flows, we first adopt Zhang specification and augment the standard Jones model with a ...
Francois Racicot +3 more
core