Results 271 to 280 of about 8,015,859 (403)

THE INFLUENCE OF FIRM DIVERSIFICATION TO EARNINGS MANAGEMENT: EVIDENCE FROM INDONESIA [PDF]

, 2010
I Putu Sugiartha Sanjaya, Arum Endah Purnamaningtyas   +1 more
openalex  

Assaying the Impact of Firm's Growth and Performance on Earnings Management: An Empirical Observation of Indian Economy

, 2017
Pranesh Debnath
openalex   +1 more source

Strategic Carbon Disclosure and Accountable Efficiency: Reporting Shipping Industry Scope 3 Emissions

Business Strategy and the Environment, EarlyView.
ABSTRACT Following increasing regulatory and stakeholder pressures, shipping companies are adopting carbon management strategies and sustainability reporting to align with their long‐term goals. This study investigates how global leading shipping companies integrate carbon accountable efficiency, the responsible management of emissions per output ...
Assunta Di Vaio, Elisa Van Engelenhoven, Nicola Raimo, Antonio Garofalo   +3 more
wiley   +1 more source

Does Retail Investor Attention Deter or Promote Earnings Management? Evidence from Interactive Platforms

Yurou Liu, Huixia Chen
openalex   +1 more source

Corporate Governance and Sustainability Disclosure: Challenges and Opportunities for the Libyan Audit Bureau in the Oil Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT This study identifies challenges faced by Libyan Audit Bureau (LAB) members in monitoring governance practices and sustainability disclosure in Libya's oil sector. Using quantitative data from 231 distributed questionnaires (88% response rate), the research reveals that LAB oversight remains in early stages due to persistent challenges ...
Albahlol Mohamed Alayat, Alhashmi Aboubaker Lasyoud, Ajab Khan, Irsyadillah Irsyadillah   +3 more
wiley   +1 more source

Exploring the Impact of Executive Team Background Characteristics on Corporate Earnings Management

Yuer Chen, Ruizi Tang
openalex   +1 more source

Does the quality of voluntary disclosure constrain earnings management in emerging economies? Evidence from Middle Eastern and North African banks

, 2020
Rami Salem, Ernest Ezeani, Ali Meftah Gerged, Muhammad Usman, Rateb Mohammmad Alqatamin   +4 more
openalex   +2 more sources

What Role Do Scope 3 Emissions Play in the Carbon Financial Performance Context? Evidence From Disentangling of Scopes 1, 2, and 3 Emission Performance Within the Science‐Based Targets Initiative Setting

Business Strategy and the Environment, EarlyView.
ABSTRACT Former research has predominantly focused on Scope 1 and 2 emissions when examining the relationship between corporate carbon performance and corporate financial performance. This study investigates this relationship in greater detail by disentangling the financial relevance of Scopes 1, 2, and 3 emissions specifically for firms engaged in the
Christoph Kayser, Martin Schüder, Benedikt T. Retsch, Henning Zülch   +3 more
wiley   +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

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