Results 121 to 130 of about 558,465 (359)

Earnings management and institutional differences : Belgian evidence and audit quality as a constraint on earnings management. [PDF]

open access: yes
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 ...
Vander Bauwhede, Heidi   +1 more
core  

Pengungkapan Corporate Social Responsibility Dan Earnings Management : Motivasi Oportunis Atau Etis ? [PDF]

open access: yes, 2011
This study aims to examine the relationship between CSR disclosure and earnings management. The research was interesting to do because the results of previous studies are are varied and specifically using industry differs from previous studies.
Eriandani, Rizky
core  

Laparoscopic Colorectal Surgery in the Era of Robotics: Evolution, Eclipse, or Equilibrium?

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
ABSTRACT Minimally invasive colorectal surgery has undergone a remarkable transformation over the past three decades. Laparoscopy, once viewed with skepticism, is now firmly established as a standard approach, supported by robust randomized trials demonstrating oncologic safety and improved recovery compared to open surgery.
Amanjeet Singh   +3 more
wiley   +1 more source

Industry Valuation Driven Earnings Management [PDF]

open access: yes
This paper investigates whether industry valuation impacts firms’ earnings management decisions. Existing accounting literature assumes that industry valuation has a constant impact on this decision.
Jiao, T.   +2 more
core   +1 more source

Trend and Tradeoff Between Accrual Earnings Management and Real Earnings Management in Indonesia [PDF]

open access: yes, 2017
This research was carried out to test trend of earnings management in Indonesia. By understanding the trend of earnings management, it can be found out what scheme of earnings management practice in Indonesia.
Azizah, W. (Widyaningsih)
core  

A community‐partnered process for construct & measure development: The 3Rs: Reading, Racial equity, & Relationships

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract This paper describes a 3‐year community–partnered research initiative focused on advancing early reading, racial equity, and relationships—collectively known as the 3Rs Initiative. The project brought together researchers and community members committed to ensuring that all adults in the county embody a shared “3Rs mindset” to better support ...
Shannon B. Wanless   +3 more
wiley   +1 more source

“And in some cases, we're the best option:” A qualitative study of community‐based doula support for black perinatal mental health

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract We explored community‐based doulas' perspectives on the acceptability of using formal screening tools to address low rates of mental health screening, diagnosis, and treatment for perinatal anxiety and depression among Black women. Using thematic analysis, we analyzed interview data from 30 community‐based doulas who support Black families ...
Tamara Nelson   +5 more
wiley   +1 more source

Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue   +2 more
wiley   +1 more source

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