Results 181 to 190 of about 8,015,859 (403)

Comparing Earnings Management in Germany and the USA [PDF]

open access: yes, 2011
: This study presents empirical evidence concerning the effect of different accounting standard on earnings management. Prior studies have shown that accounting standards influence earnings management.
Arifin, T., Kusuma, I.W.
core  

Digital tracking, gamification, social media, and AI: How technology influences motivation

open access: yesConsumer Psychology Review, EarlyView.
Abstract Digital tools, from activity trackers and calorie‐counting apps to learning platforms and AI‐coaches, underlie much of consumers' goal pursuit. Yet features that inspire motivation can also undermine it. When do technologies motivate, and when do they backfire?
Kaitlin Woolley, Marissa A. Sharif
wiley   +1 more source

INDIKASI MANAJEMEN LABA OLEH CHIEF EXECUTIVE OFFICER (CEO) BARU PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI PASAR MODAL INDONESIA

open access: yesJurnal Ilmiah Akuntansi dan Bisnis, 2012
One of motivations of earnings management is the CEOs turnover. The increase of CEOs turnover has placed CEOs at high risk position, so the earnings management is being held to show the good performance of management. The purposes of this research are to
GERIANTA WIRAWAN YASA, YULIA NOVIALY
doaj  

The double bind of beauty work

open access: yesConsumer Psychology Review, EarlyView.
Abstract Despite marketing's influence on beauty standards, beauty work, defined as practices performed to enhance physical appearance, is underexplored in marketing. We review existing research and introduce a conceptual framework around a central tension: Consumers are pressured to alter their bodies to meet societally enforced beauty standards, yet ...
Rosanna K. Smith   +2 more
wiley   +1 more source

“Family” ownership, tunneling and earnings management: A review of the literature [PDF]

open access: yes
In this review article, we bring together a number of aspects of family firms that are ubiquitous in a number of institutional contexts, often as part of larger business groups.
Andros Gregoriou, Sumon Bhaumik
core  

Relationship of earnings management and earnings quality before and after IFRS implementation in Indonesia [PDF]

open access: yes, 2017
Basic usage of principles-based, fair value and full disclosure at IFRS is expected to have a positive impact, resulting in improving quality of accounting information to be capable of reflecting the current economic condition of the company.
Farichah, Farichah
core  

A gamified formative question bank to enhance student learning and engagement in a foundational medical science course

open access: yesAnatomical Sciences Education, EarlyView.
Abstract While gamified learning platforms show promise for engaging digital learners and promoting active learning, evidence of their effectiveness in predicting academic outcomes remains limited. This study examined how engagement patterns and incentives impact academic outcomes in a gamified environment to determine whether a formative question bank
Mohammad Aldalou   +5 more
wiley   +1 more source

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