Results 121 to 130 of about 549,960 (307)
International Journal of Management, Finance and AccountingThe purpose of this study is to investigate the effects of political connections and earnings management and to explore the role of the board of directors’ efficacy on the relationship between political connections and earnings management practices.
Auwalu Musa
doaj +1 more source
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
THE EFFECT OF POLITICAL CONNECTION ON EARNINGS MANAGEMENT [PDF]
, 2017 This research aims to examine the effect of political connection on earnings management. In this research, earnings management is measured by using discretionary accruals.
IMARSHAN, Idham, JULIARTO, Agung
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Food insecurity and unemployment among immigrants in the United States
American Journal of Agricultural Economics, EarlyView.Abstract Immigrants can be more vulnerable to economic downturns and, during periods of economic hardship, more likely to experience food insecurity compared to natives. This study examines the differential effect of the unemployment rate on the probability of being food insecure among diverse groups of immigrant households relative to natives in the ...
Siwen Zhou +3 more
wiley +1 more source
Earnings management and audit adjustments: An empirical study of IBEX 35 constituents [PDF]
Doubts about the reliability of a company's qualitative financial disclosure increase market participant expectations from the auditor's report. The auditing process is supposed to serve as a monitoring device that reduces management incentives to ...
Oriol Amat +2 more
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The rain feels different under the same umbrella: Experiences with poverty across LGBTQ subgroups
American Journal of Community Psychology, EarlyView.Abstract Population‐based survey data have demonstrated that LGBTQ communities report varying rates of economic insecurity, yet very little research directly assesses how pathways into and experiences with poverty look different among subgroups at the intersections of sexual orientation and gender identity (SOGI).
Bianca D. M. Wilson, Lillian Nguyen
wiley +1 more source
The Covid-19 outbreak, corporate financial distress and earnings management. [PDF]
Int Rev Financ Anal, 2023 Aljughaiman AA +3 more
europepmc +1 more source
Earnings Management in Belgium. a Review of the Empirical Evidence [PDF]
Earnings are an extensively used summary statistic of a firm’s financial performance. Various corporate reporting scandals (such as Enron and Lernout & Hauspie) have raised concerns regarding the credibility of this performance measure.
H. Vander Bauwhede, M. Willekens
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Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus
Australian 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
Application of deep learning in recognition of accrued earnings management. [PDF]
Heliyon, 2023 Li J, Sun Z.
europepmc +1 more source