Results 151 to 160 of about 23,081 (262)

The moral masking behavior of management after real earnings management: An analysis of management's integrity commitment. [PDF]

Heliyon
Liu F, Liang C.
europepmc   +1 more source

‘I was treated as a deficit’: Immigrant teachers' career progression in Australia

British Educational Research Journal, EarlyView.
Abstract Immigrant teachers have long been recruited through skilled and employer‐sponsored migration schemes to address teacher shortages in Australia, yet their career trajectories remain constrained by systemic inequities that limit their integration and professional development opportunities.
Ching Ting Tany Kwee, Hoa Thi Mai Nguyen, Tony Loughland   +2 more
wiley   +1 more source

Earnings management and readability of CSR report: Evidence from China. [PDF]

PLoS One
Ren B, Yao S.
europepmc   +1 more source

Delayed announcement of earnings and earnings management

مطالعات تجربی حسابداری مالی, 2009
در این تحقیق تاثیر متغیر اخبار بد بر متغیرهای سود عملیاتی و مدیریت سود مورد بررسی قرار گرفته است. در این راستا تحقیق حاضر به آزمون دو فرضیه زیر پرداخته است: شرکت هایی که سود خود را با تاخیر اعلان می کنند دارای اخبار بد مربوط به سود عملیاتی می باشند. فرضیه دوم: شرکت هایی که با تاخیر اعلان سود داشته اند به مدیریت سود در جهت افزایش سود اقدام می نمایند.
openaire   +1 more source

Strategies for Greater Inclusion of Indigenous Students in College Science Programs

Biochemistry and Molecular Biology Education, EarlyView.
ABSTRACT The substantial underrepresentation of American Indian, Alaskan Native, and Native Hawaiʻian (AI/AN/NH) students in Science, Technology, Engineering and Mathematics (STEM) majors at United States colleges and universities results from systemic barriers in higher education.
Jonathan D. Baker, Nievita Bueno Watts, Devon S. Isaacs, Matthew D. Johnson, DenYelle B. Kenyon, Racheal Killgore, Catherine Peltier, Jesse L. Peltier, Sasheen Shailee C. Raymond, Alan H. Savitzky, Hugh E. Smeltekop, Amy E. Sprowles, Melissa Tehee, Jennifer Yazzie, Mary Jo Ondrechen   +14 more
wiley   +1 more source

Analyst coverage and real earnings management: Does IFRS adoption matter? UK evidence. [PDF]

Heliyon
Almaharmeh MI, Liu J, Iskandrani M.
europepmc   +1 more source

Breaking Barriers in Large Classes: Using Cloud Computing and Computational Biology to Implement Research‐Inspired Curricula in Biochemistry I

Biochemistry and Molecular Biology Education, EarlyView.
ABSTRACT Course‐based undergraduate research experiences (CUREs) are a high impact instructional approach but are challenging to implement in large lecture courses due to class size and content demands. We describe the evolution of a research‐inspired project in a large‐enrollment (70+ students) Biochemistry lecture course.
Christopher E. Berndsen, Kathryn E. Shenk, Alyssa Young, Sara E. Scanlan, Angelina M. Sardelli, Angela J. Kayll   +5 more
wiley   +1 more source

Labor unionization and real earnings management: Evidence from labor elections. [PDF]

PLoS One
Astvansh V, Wang B, Chen T, Qu JC.
europepmc   +1 more source

Greenhouse Gas Emissions and Cost of Debt: Evidence From European Firms Under Mandatory and Voluntary Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Considering the growing attention to sustainability and the increasing regulatory pressure in the European landscape, this study evaluates whether greenhouse gas emissions affect firms' cost of debt. A panel regression was conducted from 2021 to 2024 on two samples of European firms.
Daniela Cicchini, Pasquale De Luca, Salvatore Principale, Chiara Signore   +3 more
wiley   +1 more source

Can enterprise green transformation inhibit accrual earnings management? Evidence from China. [PDF]

Heliyon
Lei Y, Yan Y, Chen C, Luo T, Wang Y, Wu H.   +5 more
europepmc   +1 more source