Results 81 to 90 of about 18,621 (269)
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 +1 more
core +1 more source
Administrative burden as a constraint on freedom in the modern welfare state
Australian Journal of Public Administration, EarlyView.Abstract The administrative burden literature has demonstrated a variety of ways in which administrative burdens can act as barriers to citizens accessing services to which they are entitled. This paper connects these insights to ideas from the Capabilities Approach to Human Development to articulate the ways that administrative burdens can be ...
Jeremiah Thomas Brown, Eleanor Malbon
wiley +1 more source
The Determinants of ESG Ratings: Rater Ownership Matters
Journal of Accounting Research, EarlyView.ABSTRACT We examine whether and how common ownership affects Environmental, Social, and Governance (ESG) ratings—an important research question given the increasing use of these ratings in investment decisions and corporate evaluations. We find that companies with major shareholders in common with the rating agency (“sister firms”) tend to receive ...
Dragon Yongjun Tang +2 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
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 +2 more
core +1 more source
Surgical Practice, EarlyView.Abstract Background Laparoscopic transanal total mesorectal excision (TaTME) has been widely adopted globally. Short‐ and long‐term outcomes vary across different localities, especially during the learning phase. Method and patient The first 100 cases of TaTME performed by two experienced colorectal surgeons between 2015 and 2019 were reviewed. The aim
Sophie Sok Fei Hon +5 more
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
Criminology, EarlyView.Abstract A recent multicity procedural justice (PJ) training experiment at crime hot spots showed that police could be trained to behave in procedurally just ways, and that this behavioral change could lead to reductions in arrests, improved citizen evaluations of the police, and decreases in crime.
David Weisburd +3 more
wiley +1 more source
Notes Readability and Discretionary Accruals
Revista de ContabilidadNarrative 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
Discretionary Accrual Public Companies in Indonesia [PDF]
Advances in Social Science, Education and Humanities Research, 2021 Nimas Pamesty, Rahmat Agus Santoso
openaire +1 more source