Results 121 to 130 of about 581,656 (245)
Earnings Management: The Effects of National Audit Environment, Audit Quality and International Capital Markets [PDF]
This paper studies earnings management in an international context. More specifically, the effects of three factors on earnings management are studied: national audit environment, audit firm quality and reliance on international capital markets. National
Maijoor,Steven, Vanstraelen,Ann
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Future Business JournalThis paper examines the impact of gender diversity on financial reporting quality (accrual and real earnings management). We use a sample of 78 Egyptian listed companies over the period 2009–2021.
Eman F. Attia +3 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT What propels a CFO in an emerging economy to champion ESG investments when formal regulations are weak? Moving beyond structural explanations, we provide a behavioural account arguing that a manager's internal ethical compass—moral intelligence (MI)—is a key driver.
AmirHossein ArminKia +4 more
wiley +1 more source
Are Financing Needs a Constraint to Earnings Management? Evidence for Private Portuguese Firms. [PDF]
In this paper I test two intuitions. First, that small private firms have incentives to undertake earnings management. Second, that firms’ financing needs are one of such incentives, constraining the sense of the income manipulation. The tax incentive is
José António Moreira
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng +4 more
wiley +1 more source
Are socially responsible managers really ethical? : exploring the relationship between earnings management and corporate social responsibility. [PDF]
Manuscript Type: Empirical Research Question/Issue: This paper investigates the connection between earnings management and corporate social responsibility (CSR). We argue that earnings management practices damage the collective interests of stakeholders;
Surroca, Jordi +2 more
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From Demand Stability to Environmental Responsibility: How Ordered Backlogs Shape Firm Behaviour
Business Strategy and the Environment, EarlyView.ABSTRACT Ordered backlogs are the confirmed and yet to be delivered customer orders, which may have multiple advantages to firms. We investigate how ordered backlogs influence firms' future environmental misconduct. Drawing on organisational slack theory, we argue that ordered backlogs as a form of demand‐side slack can reduce environmental misconduct.
Ashutosh Singh +4 more
wiley +1 more source
Earnings Manipulation and Profitability
, 2015 [[abstract]]This paper uses 2005~2010 data from Standard & Poor’s companies to establish a panel smooth transition regression model to determine variances in earnings management throughout business cycles.
Wang, Yu Shan;Huang, Pei Chi, 王友珊
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Climate‐Related Disclosure and Bank Performance: Does Bank Type Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether climate‐related disclosure (CRD) affects the financial performance of conventional banks (CBs) and Islamic banks (IBs) differently. Using a unique hand‐collected dataset on CRD for 591 banks (422 CBs and 169 IBs) from 24 countries over a 4‐year period, we examine how the relationship between CRD and financial ...
Rasim Simsek +2 more
wiley +1 more source
Corporate governance and profit manipulation: a French field study [PDF]
Profit manipulation has been largely studied through Positive Accounting Theory (PAT). However, the weakness of the results obtained would suggest using different theoretical and methodological approaches to examine this subject.
Samuel Sponem, Caroline Lambert
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