Results 51 to 60 of about 51,419 (310)

Are State-Owned Enterprises Equally Reliable Information Suppliers? An Examination of the Impacts of State Ownership on Earnings Management Strategies of Chinese Enterprises

Mathematics, 2023
Earnings management refers to a company’s use of either accounting techniques (accrual-based earnings management) or real economic activities (real earnings management) to manipulate reported earnings and mislead users of financial information.
Shan Lu, Peng Wu, Lei Gao, Richard Gifford   +3 more
doaj   +1 more source

Earnings management and corporate social responsibility [PDF]

, 2007
By drawing on stakeholder-agency theory and the earnings management framework, we hypothesize a positive connection between corporate social responsibility and earnings management. We argue that earnings management damages the interests of stakeholders.
Jordi Surroca, Surroca, Jordi, Diego Prior, Prior, Diego, Tribo Gine, José Antonio, Surroca Aguilar, Jorge, Tribó, Josep A., Josep A. Tribó   +7 more
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Combination Immunotherapy as a Promising Strategy to Overcome Immunotherapy Resistance: From Emergence to Next‐Generation Approaches

Advanced Science, EarlyView.
This review examines emerging combination immunotherapy strategies tailored to distinct tumor microenvironments and highlights next‐generation biomarkers that guide response prediction and treatment personalization. It integrates lessons from unsuccessful trials, addresses toxicity challenges, and outlines approaches for early biomarker discovery and ...
Asmita Pandey, Sudhir Kumar Rai, Li Ma, Lauren Higa, Vedbar Khadka, Hua Yang, Youping Deng   +6 more
wiley   +1 more source

ML Workflows for Screening Degradation‐Relevant Properties of Forever Chemicals

Advanced Science, EarlyView.
The environmental persistence of per‐ and polyfluoroalkyl substances (PFAS) necessitates efficient remediation strategies. This study presents physics‐informed machine learning workflows that accurately predict critical degradation properties, including bond dissociation energies and polarizability.
Pranoy Ray, Andrew R. Castillo, Manoj Kolel‐Veetil, Surya R. Kalidindi   +3 more
wiley   +1 more source

Correcting Apparent Priming Bias Unveils Fertilizer Nitrogen‐Risk Archetypes of Surplus and Depletion Across Asian Rice Systems

Advanced Science, EarlyView.
Correcting the apparent priming effect resolves systematic biases in Asian rice fertilizer nitrogen accounting. Net soil retention drops below 7%, while 48% of fertilizer escapes, inflicting US$98.53 billion in annual reactive‐nitrogen damages. High‐resolution mapping uncovers N‐risk archetypes across 42% of the rice area, delivering a spatially ...
Xiuyun Liu, Siyuan Cai, Longlong Xia, Jagdish K. Ladha, Xiaoyuan Yan, Xu Zhao   +5 more
wiley   +1 more source

Explaining the Earnings Management Prediction Model Using the Hybrid of Machine Learning Methods [PDF]

Pizhūhish/hā-yi ḥisābdārī-i mālī
Knowledge 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, Esfandiar Malekian Kallehbasti, Yahya Kamyabi   +2 more
doaj   +1 more source

Adapting to Changing Rainfall and Developing Off‐Farm Employment: Implications for the Adoption of Direct Seeding in Rice Production

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Rice is the main staple food for more than half of the world's population and the income from rice is an essential source for livelihoods of millions of households. We examine whether direct seed in rice production is an adaptation of rice farmers to rainfall changes and farm labor scarcity.
Manh Hung Do
wiley   +1 more source

Pengaruh ownership structure terhadap earnings management

Akuntansi dan Teknologi Informasi
Purpose – This study investigates the impact of state ownership, institutional ownership, and managerial ownership on accrual and real earnings management in non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2020 and ...
Yie Ke Feliana, Richard Valentino Salim
doaj   +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

Earnings Management: case analysis

, 2022
reservedstudio delle pratiche di earnings management mediante un approccio literatute review e un’analisi ...
NONNATO, ENRICO
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