Results 131 to 140 of about 51,419 (310)

Product Market Competition, Information and Earnings Management [PDF]

open access: yes
: We study the effect of product market competition on the incentives to engage in earnings manipulation and we find that they crucially depend on the level of visibility of firm real activity in the marketplace.
JUAN SANTALO, GAREN MARKARIAN
core  

Participatory Policy Development: Reflections on Designing the Strong Roots for Our Futures Program in Victoria

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT In this paper, we trace the journey to create the Strong Roots for our Futures Program, a government program to resource and support Traditional Owners to undertake a range of activities in areas where no state recognition existed. We provide a background to state recognition in Victoria before considering the program design, leading to an ...
Nell Reidy   +2 more
wiley   +1 more source

The Covid-19 outbreak, corporate financial distress and earnings management. [PDF]

open access: yesInt Rev Financ Anal, 2023
Aljughaiman AA   +3 more
europepmc   +1 more source

THE IMPACT OF GOVERNMENT-LINKED INVESTMENT COMPANIES IN MALAYSIA ON THE PERFORMANCE AND EARNINGS-MANAGEMENT OF THEIR PORTFOLIO COMPANIES [PDF]

open access: yes, 2013
Research into the impact of government ownership on the financial performance and earnings-management of listed companies typically makes the assumption that the government is a monolithic entity and fails to consider that government ownership rights are
BIN-MUHAMED, AMIRUDDIN
core  

Evaluating Earnings Management in Financial Institutions

open access: yes, 2013
Most companies listed on the Standard & Poor’s 500 (S&P 500) index have smoothed reported earnings since the 1990s inspiring questions from regulators about the accuracy of financial statements.
Margot S. Geagon, John V. Hayes
core   +1 more source

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood   +3 more
wiley   +1 more source

Embedding Chemistry and Pharmacy Into Sustainability

open access: yesAngewandte Chemie International Edition, EarlyView.
Chemistry and pharmacy provide products and processes that are indispensable for our high living standard. To understand their relationship with sustainability is important to allow them to contribute to sustainability in a sustainable manner. An integrated overview of green, circular, and sustainable chemistry and pharmacy is given and how they have t
Klaus Kümmerer
wiley   +1 more source

Earnings management and audit adjustments: An empirical study of IBEX 35 constituents [PDF]

open access: yes
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 ...
Oscar Elvira   +2 more
core  

Gut Health in Ostriches (Struthio camelus): Insights Into Intestinal Structure, Functions, Microbiome, and Improvement Strategies

open access: yesAnimal Research and One Health, EarlyView.
Our paper systematically reviews the intestinal structure, function, and microbiota of ostriches, along with strategies for improving their gut health. We analyze how these factors collectively influence intestinal homeostasis and ostrich welfare, emphasizing probiotics as a promising intervention to enhance gut health, boost population well‐being, and
Zi‐Qun Zhang   +6 more
wiley   +1 more source

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