Results 201 to 210 of about 549,960 (307)

Lessons from primary school students' perceptions of the factors that influence school connectedness

British Educational Research Journal, EarlyView.
Abstract School connectedness is critical to improving students' health, development and wellbeing. Research into primary school students' perceptions of the factors that influence their sense of connectedness is essential for identifying practices that promote success.
Jordana F. Hoenig, Therese M. Cumming
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

Mendeteksi Earning Management

Journal of Accounting and Investment, 2015
Artikel ini membahas perkembangan model-model yang dapat digunakan untuk mendeteksi adanya earnings management berdasarkan akrual (accrual-based models). Masing-masing model memiliki asumsi dan metoda yang berbeda dalam mendeteksi adanya earnings management.
openaire   +1 more source

The impact of digital transformation and earnings management on ESG performance: evidence from Chinese listed enterprises. [PDF]

Sci Rep
Wang L, Hou S.
europepmc   +1 more source

Investor Perception of ESG in Earnings Calls

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries. [PDF]

Heliyon
Yaşar A, Yalçın N.
europepmc   +1 more source

Environmental, Social, and Governance Factors as Tools for Improving Market Efficiency: A Study on Equity Misvaluation

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang, Siyu Shen, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi   +5 more
wiley   +1 more source

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source