Results 191 to 200 of about 51,419 (310)

Does corporate governance mechanism deter earnings management and enhance readability of annual reports? [PDF]

PLoS One
Zheng D, Ali R, Feifei Z, Shaique M.
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  

Cooperative learning strategies to raise attainment in mathematics with pupils aged 11–16 years: A systematic literature review

British Educational Research Journal, EarlyView.
Abstract Cooperative learning is a widely adopted teaching method to improve academic achievement. This review synthesises existing research on the use of cooperative learning within a school setting for pupils aged 11–16 years. Such a review has not been undertaken to date and will present an evidence base for educators considering implementation ...
Patricia Hampson, Zhe. Li, Allen Thurston   +2 more
wiley   +1 more source

Can IFRS adoption mitigate earnings management in an emerging market? [PDF]

Heliyon
Mohamed Amer AM, Azimli A, Wole Adedokun M.   +2 more
europepmc   +1 more source

Earnings management, business strategy, and bankruptcy risk: evidence from Indonesia. [PDF]

Heliyon, 2020
Agustia D, Muhammad NPA, Permatasari Y.
europepmc   +1 more source

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

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  

Do Analyst Earnings Beta Explain Growth Anomaly?

, 2010
Using a measure of cashflow risk derived from analyst forecasts, I find that cashflow risk offers a partial explanation for the value-growth anomaly.
Doan, Phuong Thanh Sophie, DOAN, Sophie Phuong Thanh   +1 more
core  

Life as an ethnic minority (EM) university student: Comparing mental health challenges among local and international EM students in Hong Kong

British Educational Research Journal, EarlyView.
Abstract University students globally face growing mental health challenges, with ethnic minority (EM) students—both local and international—being particularly vulnerable. Yet, limited research compares their experiences or identifies shared and distinct stressors, especially in non‐Western contexts.
Wang Xinyi, Naubahar Sharif
wiley   +1 more source

Busy independent directors and IPO company earnings management: Evidence from China. [PDF]

Heliyon
He Y, Hamdan SL, Faizal SM.
europepmc   +1 more source

Why Do Firms Smooth Earnings? [PDF]

We explain why a firm may smooth reported earnings. Greater earnings volatility leads to a bigger informational advantage for informed investors over uninformed investors.
Anand Mohan Goel, Anjan V. Thakor
core