Results 151 to 160 of about 9,038,325 (298)

Does environmental, social, and governance performance mitigate earnings management practices? Evidence from US commercial banks. [PDF]

Environ Sci Pollut Res Int, 2023
Kolsi MC, Al-Hiyari A, Hussainey K.
europepmc   +1 more source

Audit quality, public ownership and firms' discretionary accruals management. [PDF]

Francis et al. (1999) and Becker et al. (1998) report evidence that audit quality acts as a constraint on both income-increasing and income-decreasing earnings management in public firms. These results raise several interesting questions.
Gaeremynck, Ann, Willekens, Marleen, Vander Bauwhede, Heidi   +2 more
core  

What is user engagement? revisited: A comprehensive review of the concept of user engagement from 2010 to 2025. An Annual Review of Information Science and Technology (ARIST) paper

Journal of the Association for Information Science and Technology, EarlyView.
Abstract User engagement (UE) has long been proposed as a holistic framework for understanding user‐technology interactions and a mediator for outcomes of digital technology use, such as learning, health behavior change, information acquisition, and social connectivity.
Heather L. O'Brien
wiley   +1 more source

The Impact of Ownership Structure and External Audit on Accruals and Real Activities Earnings Management in Jordan [PDF]

Agency theory predicts that ownership structure monitoring mechanisms can effectively align the interests of managers with those of the shareholders. In additions, it views external audit as a function that lends credibility to the information disclosed ...
Idris, Mohammed I
core   +2 more sources

The ultimate forgery: A semiotic deconstruction of large language models as engines of simulated selfhood

Journal of the Association for Information Science and Technology, EarlyView.
Abstract Information science rests on a compact: its mediating signs maintain a traceable relation to what they describe. Large language models (LLMs) break it architecturally, generating discourse that is statistically plausible yet epistemically ungrounded, while standard metrics (precision, recall, relevance) cannot detect the rupture.
Martin Thellefsen, Alon Friedman
wiley   +1 more source

Engaging in Earnings Management to Avoid Negative Earnings

Jurnal Akuntansi Multiparadigma, 2010
The purpose of this study is to investigate the earnings management behavior of companies listed in the Indonesia Stock Exchange (ISE). Specifically, the study investigates whether companies engaging in real earnings management or accrual management ...
Imam Subekti
doaj  

Research on Earnings Management of Growth Enterprise Market in China Stock Market: Comparative Analysis Based on the BPNN, GBDT, and MLR Models. [PDF]

Comput Intell Neurosci, 2022
Jia D, Xue R.
europepmc   +1 more source

Earnings quality in privately held firms : the roles of external audits, stakeholders, and governance mechanisms. [PDF]

While the extant empirical literature on earnings management focuses on incentives, constraints and consequences in US listed companies, we present results on nonlisted companies that operate in a continental European environment (Belgium); and we ...
Willekens, Marleen, Sercu, Piet, Vander Bauwhede, Heidi   +2 more
core  

Did AI win after all?

Journal of the Association for Information Science and Technology, EarlyView.
Abstract Algorithmic platforms are reshaping how people work and how human activity is rendered intelligible within data‐intensive systems. This paper argues that Heidegger's philosophy of technology, specifically Ge‐stell (enframing) and Poiesis (bringing‐forth), offers information science a conceptual vocabulary for understanding both algorithmic ...
Fred Fonseca
wiley   +1 more source

Biogas purification and enrichment: sustainability metrics analysis of dry anaerobic digester with cashew apple bagasse substrate

Biofuels, Bioproducts and Biorefining, EarlyView.
Abstract This study hypothesizes that cashew apple bagasse‐based anaerobic digestion, combined with biochar purification, enhances biogas quality and sustainability. This study aims to investigate the performance and sustainability of a biochar‐based biogas purification technology using cashew apple bagasse as a substrate, with a focus on environmental
Priscila Marchiori, Leonardo de Freitas Marinho, Larissa Castro Ampese, Tiago Linhares Cruz Tabosa Barroso, Gabriela Emi Jodai Sakuraba, Tânia Forster‐Carneiro   +5 more
wiley   +1 more source