Results 51 to 60 of about 558,465 (359)
Explaining the Earnings Management Prediction Model Using the Hybrid of Machine Learning Methods [PDF]
Pizhūhish/hā-yi ḥisābdārī-i mālīKnowledge of earnings management is essential for users of accounting information due to performance evaluation, profitability forecasting, and determining the true value of the company.
Hassan Hassani +2 more
doaj +1 more source
The Promise of Solid Lubricants for a Sustainable Future
Advanced Materials, EarlyView.Lubricants are vital for technology, saving energy and resources. The industry seeks sustainable solutions beyond fossil fuels. Solid lubricants offer extremely low friction and reduce environmental impact, especially in harsh conditions. Can these solids truly replace liquid lubricants, or are they limited to extreme applications?
Philipp G. Grützmacher +7 more
wiley +1 more source
FENOMENA EARNINGS MANAGEMENT SEBAGAI SEBUAH KECURANGAN
El Muhasaba: Jurnal Akuntansi, 2012 This paper describes management earnings that is the way using by manager to influence systematic profit number and intend by chosening policy of accounting and accountancy procedure. Phenomenon of Earnings management like two sides currency. On one side
Yona Octiani Lestari
doaj +1 more source
Investigating the nonlinear relationship between debt structure and real and accrual-based earnings management [PDF]
, 2022 farzin rezaei +2 more
openalex +1 more source
Languages and earnings management
Journal of Accounting and Economics, 2017 Abstract We predict that managers of firms in countries where languages do not require speakers to grammatically mark future events perceive future consequences of earnings management to be more imminent, and therefore they are less likely to engage in earnings management.
Kim, Jaehyeon, Kim, Yongtae, Zhou, Jian
openaire +2 more sources
Advanced Sustainable Systems, EarlyView.This article explores what drives households to adopt solar PV and battery systems in South East Queensland. Using hybrid discrete choice experiments, it reveals distinct adopter profiles and highlights cost, system size, and energy independence as key motivators.
Mohammad Alipour +3 more
wiley +1 more source
Environmental, social, and governance scores and earnings management in telecommunication companies: An international perspective [PDF]
, 2023 Goksel Acar, Ali Çoşkun
openalex +1 more source
Beyond Labels: Exploring Consumer Preferences for Plant‐Based Meat Labeling Policies
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Whether meat‐related terms should be permitted on the labels of plant‐based meat alternatives is hotly debated. Utilizing survey data featuring a discrete choice experiment, we examine consumer responses to plant‐based meat alternatives under three labeling scenarios: no restrictions; a ban on meat‐related terms; and a requirement for a ...
Liam J. S. Boldt +3 more
wiley +1 more source
Earnings Management, Value Relevance Of Earnings and Book Value of Equity
Jurnal Akuntansi dan Auditing Indonesia, 2013 Previous studies examining relationship between earnings management and value relevance of accounting information show that earnings management decrease value relevance of accounting information. Generally, the studies apply accruals earnings management.
Imam Subekti
doaj
Industry Valuation-Driven Earnings Management [PDF]
, 2013 textabstractThis paper investigates whether industry valuation impacts firms’ earnings management decisions. Existing accounting literature assumes that industry valuation has a constant impact on this decision. We argue that a higher industry valuation increases the perceived benefits of earnings management at a time when the negative consequences ...
Jiao, T. +2 more
openaire +2 more sources