Results 81 to 90 of about 18,712 (309)

Student Income Support and Participation in Higher Education: A Cohort Analysis

Australian Economic Review, EarlyView.
ABSTRACT Background The 2008 Bradley Review introduced major reforms to Australian higher education, including a demand‐driven funding system and changes to student income support, aimed at expanding participation and improving equity outcomes. Aims This study examines how student income support receipt and higher education participation evolve across ...
Deborah A. Cobb‐Clark, Hayley Fisher, Sura Majeed   +2 more
wiley   +1 more source

HUBUNGAN NON-MONOTONIK ANTARA KEPEMILIKAN MANAJERIAL DENGAN DISCRETIONARY ACCRUALS [PDF]

, 2017
This study aims to examine non-monotonic relation between the value of managerial ownership and percentation of managerial ownership to discretionary accruals. The value of executive share ownership (VESO) is potentially a more direct driver of incentive
HIDAYANINGTYAS, Kurnia Putri, JULIARTO, Agung   +1 more
core   +1 more source

Academics’ Career Motivations and External Engagement Activity Amid Conflicting Identifications: An Employee Engagement Perspective

British Journal of Management, EarlyView.
Abstract This paper examines the motivational foundations of academics’ external engagement within the evolving context of the entrepreneurial university. While prior research has explored specific forms of academic entrepreneurship, broader engagement with external organizations has only recently been recognized as both entrepreneurial and value ...
Samuel Mwaura, Shannon Harris, Dylan Jones‐Evans, Niall G. MacKenzie   +3 more
wiley   +1 more source

The determinants of earnings management by the acquirer: The case of french corporate takeovers. [PDF]

This paper analyses the determinants of earnings management by the acquirer of 60 takeover-bids that occurred between 1998 and 2008 on the French market. Four main findings are shown in this study.
Faten Lakhal, Taher Hamza
core  

Analisis Perbedaan Earnings Management Sebelum dan Sesudah Pemberlakuan UU No. 36 Tahun 2008 Tentang Pajak Penghasilan [PDF]

, 2012
Penelitian ini bertujuan untuk menganalisis perbedaan earnings management sebelum dan sesudah pemberlakuan UU No.36 tahun 2008 tentang Pajak Penghasilan. Data diperoleh dari Osiris dan situs resmi Bursa Efek Indonesia.
Muhammad Gowon, Dewi Fitriyani, Reka Maiyarni, dan
core  

Business strategy and earnings quality [PDF]

, 2013
: Using the Miles and Snow (1978) strategy typology, this study investigates whether business strategy is associated with the quality of reported earnings. In a sample of U.S.
Muhammad Nurul Houqe, Rez a Monem, Ryan Kerr   +2 more
core   +1 more source

Food Waste as a Property Problem

The Modern Law Review, EarlyView.
Within a more general context of ‘overconsumption’, the United Nations estimates that annually 11.39 per cent of total global food production is wasted by households, and UN Sustainable Development Goal (SDG) 12.3 declares thoroughgoing ambitions to halve food waste by 2030. This article argues that existing efforts to address this global challenge are
Bróna McNeill, Robin Hickey
wiley   +1 more source

Earnings Management and Long-Run Stock Underperformance of Private Placements [PDF]

, 2011
The study investigates whether private placement issuers manipulate their earnings around the time of issuance and the effect of earnings management on the long-run stock performance. We find that managers of U.S. private placement issuers tend to engage
Guan, L., He, Steven D, Yang, D.
core   +1 more source

Beyond Old Boys' Clubs: Financial Analysts' Utilization of Professional Connections

Journal of Accounting Research, EarlyView.
ABSTRACT Women often lack the opportunity to join exclusive social clubs, limiting the benefits they derive from their social networks. We investigate whether, when given the opportunity to interact with the right people in a professional setting, women gain greater advantages from these connections for career performance and advancement compared to ...
MENGQIAO DU, RACHEL XI ZHANG
wiley   +1 more source

Notes Readability and Discretionary Accruals

Revista de Contabilidad
Narrative disclosures should help external users to better understand managerial discretionary accruals. However, both narrative disclosures and accruals earnings are subject to managerial discretion. This study investigates the relationship expected between earnings management, as gauged by discretionary accruals (DA), and readability, as measured by ...
openaire   +2 more sources