Results 221 to 230 of about 558,465 (359)

The Economic Implications of Corporate Financial Reporting [PDF]

We survey 401 financial executives, and conduct in-depth interviews with an additional 20, to determine the key factors that drive decisions related to reported earnings and voluntary disclosure.
Campbell R. Harvey, John R. Graham, Shiva Rajgopal   +2 more
core  

‘Fish in simulated water’? A Bourdieusian analysis of Chinese doctoral students' learning experiences in Southeast Asian developing countries

British Educational Research Journal, EarlyView.
Abstract International student mobility (ISM) has historically followed a pattern of movement from developing regions to developed countries. However, in recent years, there has been a noticeable increase in the number of Chinese students pursuing doctoral studies in Southeast Asian developing countries, an area that has received relatively little ...
Yueyang Zheng, Kun Dai, Alan C. K. Cheung   +2 more
wiley   +1 more source

The moral masking behavior of management after real earnings management: An analysis of management's integrity commitment. [PDF]

Heliyon
Liu F, Liang C.
europepmc   +1 more source

A systematic review of second language (L2) student writers' metacognitive experiences

British Educational Research Journal, EarlyView.
Abstract This systematic review synthesises empirical evidence on second language (L2) student writers' metacognitive experiences (MEs) across different classroom‐based L2 learning contexts in peer‐reviewed academic journals. A comprehensive search of six databases (Scopus, APA PsycINFO, British Education Index, ERIC subscription, Education Source and ...
Zhe Li, Jing Wu, Allen Thurston, Joanne O'Keeffe   +3 more
wiley   +1 more source

School readiness and the good level of development: Policy constructions in English early childhood education

British Educational Research Journal, EarlyView.
Abstract This paper critically analysed how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explored how school readiness has shifted
Louise Kay
wiley   +1 more source

Earnings management and readability of CSR report: Evidence from China. [PDF]

PLoS One
Ren B, Yao S.
europepmc   +1 more source

Sustainability‐Linked Trade Credit and Inventory Strategies in Supply Chains: An Integrated Modeling Approach

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the growing research on sustainability, exactly how sustainability and trade credits are linked in the supply chain (SC) is still unclear. Therefore, this study aims to bridge this gap by examining how both supplier and retailer sustainability‐linked strategies and investment decisions influence trade credit terms, inventory decisions,
Vandana, Roberto Cerchione
wiley   +1 more source

Is There a Trade-Off between Accrual-Based and Real Earnings Management Activities in the Presence of (Fe) Male Auditors?

, 2020
Andrews Owusu, Alaa Mansour Zalata, Kamil Omoteso, Ahmed A. Elamer   +3 more
openalex   +1 more source

The Fatal Flaw: Unraveling Combinations of Barriers to Corporate Sustainability

Business Strategy and the Environment, EarlyView.
ABSTRACT The paper deepens understanding of barriers to corporate sustainability by examining internal and external barriers in the food and beverage sector. Drawing on institutional theory, the study highlights how macro‐level pressures interact with meso‐level organizational dynamics.
Patricia Milić, Mitja Hafner‐Fink, Tomaž Čater   +2 more
wiley   +1 more source

Labor unionization and real earnings management: Evidence from labor elections. [PDF]

PLoS One
Astvansh V, Wang B, Chen T, Qu JC.
europepmc   +1 more source