Results 91 to 100 of about 9,038,325 (298)
Sustainability disclosure and earnings management
, 2018 This chapter reviews the relationship between sustainability disclosure and earnings management. Sustainability disclosures included in this chapter are environmental, social and governmental (ESG) qualities of firms.
Velayutham, Eswaran, Eswaran Velayutham
core +1 more source
Food Security Strategy, Macroeconomic Dynamics and Food Import Sensitivity in Qatar
Agribusiness, EarlyView.ABSTRACT Qatar has limited agricultural land and water resources and therefore remains highly dependent on food imports. This structural dependency makes Qatar vulnerable to external shocks such as the recent Gulf crisis, threatening food security and disrupting global supply chains. In response to previous shocks, Qatar started implementing a National
Hansini Ranjan +5 more
wiley +1 more source
Behaviorally Adaptive and Inclusive Advanced Driver‐Assistance Systems
Advanced Intelligent Systems, EarlyView.Advanced driver‐assistance systems (ADASs) are mapped as evolving human‐centered, adaptive technologies linking sensing, driver monitoring, AR/HUD interfaces, patents, regulation, and inclusive design. The review identifies gaps in real‐world evidence, diverse‐driver validation, gaze metrics, and governance, outlining a roadmap for safer, behaviorally ...
Jana Skirnewskaja +2 more
wiley +1 more source
Earnings Management to Avoid Losses: a cost of debt explanation [PDF]
In this paper we analyze firms’ earnings management behavior to avoid losses conditional on the (asymmetric) incentive underlying market (positive/negative) returns.
Peter F. Pope, José A. C. Moreira
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American Journal of Agricultural Economics, EarlyView.Abstract Crop insurance is undoubtedly an extremely valuable element in protecting agricultural businesses, but in many cases standard indemnity‐based products have had very low uptake due to high transaction costs elevating premiums to unaffordable levels.
Amogh Prakasha Kumar +2 more
wiley +1 more source
Listed companies’ income tax planning and earnings management: Based on China’s capital market
Journal of Industrial Engineering and Management, 2015 Purpose: The Ministry of Finance issued the new China accounting standards on February 15, 2006(CAS2006), which require the listed companies to use the balance sheet liability method for the income tax accounting.
Nanwei Hu, Qiang Cao, Lulu Zheng
doaj +1 more source
Earnings management and institutional differences : Belgian evidence and audit quality as a constraint on earnings management. [PDF]
This study reports the results of an exploratory study on earnings management in a continental European institutional environment, i.e. Belgium. The far majority of the literature (both analytical and empirical) focuses on the Anglo-Saxon context ...
Willekens, Marleen +1 more
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Analysis of the Effect of Corporate Social Responsibility on Financial Performance With Earnings Management as a Moderating Variable [PDF]
, 2011 This study aims to obtain empirical evidence about the effect on the activity of earnings management practices of Corporate Social Responsibility (CSR), and further examine the impact of these relationships (earnings management and CSR) effect on ...
Rahmawati, +2 more
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American Journal of Agricultural Economics, EarlyView.Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin +5 more
wiley +1 more source
Business: Theory and Practice, 2019 This paper aims at examining the effect of corporate social responsibility on earnings management in the Indonesian banking industry. Using Indonesian publicly listed banking firms in the years of 2013–2015 as the sample, we generate 94 firm-year ...
Doddy Setiawan +3 more
doaj +1 more source