Results 161 to 170 of about 51,419 (310)
Moderating effect of voluntary disclosure quality on the relationship between earnings management and cost of capital [PDF]
Earnings management is one of the most important issues that determines the financial position of the companies. However, the method that influences the expectations of investors are the firms that need to be credible, transparent, and more informative ...
Saidin, Saidatunur Fauzi +2 more
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British Educational Research Journal, EarlyView.Abstract Many nations experience recurring shortages of teachers in particular subjects, prompting concerns that pupils' education is suffering as a result. Researchers have responded by generating a sizable literature on the reasons for which people enter and exit the teaching profession.
Sam Sims +2 more
wiley +1 more source
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
, 2019 Earnings management has captured the attention of researchers, because accounting earnings are considered to be amongst the most important indicators of the financial performance of a company, and this subject remains a fruitful area for academic ...
Almadadha, Rula Khaled
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British Educational Research Journal, EarlyView.Abstract This paper uses empirical data from a longitudinal qualitative study conducted with aspirant teachers in England to propose (re)definitions of the concepts of ‘status’ and ‘safety’ as a framework with which to understand and improve teacher recruitment.
Emily MacLeod
wiley +1 more source
The influence of earnings management on bank efficiency: the case of frontier markets. [PDF]
Heliyon, 2021 Martens W, Yapa P, Safari M, Watts S.
europepmc +1 more source
This paper studies earnings management in an international context. More specifically, the effects of three factors on earnings management are studied: national audit environment, audit firm quality and reliance on international capital markets. National
Maijoor,Steven, Vanstraelen,Ann
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Career motivations and perceptions of teaching of 16–19‐year‐olds in England and Wales
British Educational Research Journal, EarlyView.Abstract The current study provides an understanding of career‐related motivations of 16–19‐year‐olds in schools and A‐level colleges in England and Wales. The 672 participants (62% women) were asked to complete a modified version of the Motivations for Career Choice and the Persistence Research in Science and Engineering scales and provide comments on
Sophie Thompson‐Lee +4 more
wiley +1 more source
Are Financing Needs a Constraint to Earnings Management? Evidence for Private Portuguese Firms. [PDF]
In this paper I test two intuitions. First, that small private firms have incentives to undertake earnings management. Second, that firms’ financing needs are one of such incentives, constraining the sense of the income manipulation. The tax incentive is
José António Moreira
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