Results 61 to 70 of about 581,656 (245)

Investigating impacts of implementing earnings manipulation practices on stakeholders’ perception of earnings management: The case of Poland

International Entrepreneurship Review
Objective: The objective of the article is to investigate the impact of earnings manipulation on the perception of the earnings management phenomenon by financial specialists in public enterprises listed on the Main Market of the Warsaw Stock Exchange ...
Michał Comporek
doaj   +1 more source

Audit Quality and Earnings Management: Review and Synthesis of Empirical Evidence [PDF]

International Journal of Management, Accounting and Economics, 2018
Earnings management (EM) is the choice of accounting policy by a manager to achieve multiple goals. EM activity can be divided into two types: accrual manipulation activity and real manipulation activity.
Maya Safitri, Alwan Kustono, Muhammad Miqdad   +2 more
doaj  

How do secondary schools in England talk about modern languages? A corpus‐assisted discourse analysis of school websites

British Educational Research Journal, EarlyView.
Abstract Situating the study within an ecological perspective on language education, this article examines how secondary schools in England present Modern Languages (MLs) on official school websites. Focusing on 44 schools in Local Authorities with the lowest percentage average entry for the Languages pillar of the EBacc, we built a text database ...
Zhu Hua, Yunpeng Du, Elin Arfon
wiley   +1 more source

Earnings Manipulation and Risky Investment [PDF]

, 2006
This paper develops a formal model to study earnings manipulation. It analyzes the effects of real earnings auditor quality and at-risk incentive on management's earnings manipulation decision.
Wang, Hanqing
core   +5 more sources

Cultivating Collaboration in BioMolViz: Key Attributes for Building a STEM Educator Community of Practice

Biochemistry and Molecular Biology Education, EarlyView.
ABSTRACT BioMolViz is an educational community of practice (CoP) focused on creating resources to improve biomolecular visual literacy instruction and assessment. The community of life science instructors developed in three phases, beginning with a small Core Team that emerged from a conference session and established the domain of interest for the CoP.
Pamela S. Mertz, Charmita Burch, Roderico Acevedo, Josh T. Beckham, Didem Vardar‐Ulu, Kristin M. Fox, Lauren A. Genova, Rachel M. Mitton‐Fry, Swati Agrawal, Daniel R. Dries, Kristen Procko   +10 more
wiley   +1 more source

Female directors and real activities manipulation: Evidence from China

China Journal of Accounting Research, 2017
Unlike previous studies that focus on accrual-based earnings management, this study analyzes real activities manipulation and investigates whether female directors on boards of directors (BoDs) affect managers’ real activities manipulation. Using a large
Jin-hui Luo, Yuangao Xiang, Zeyue Huang
doaj   +1 more source

Bridging the translational gap in clinical nanomedicine: From rational design to clinical reality

BMEMat, EarlyView.
Nanotechnology offers a multi‐faceted approach to modern healthcare, encompassing high‐sensitivity diagnostic imaging, innovative vaccine delivery, and targeted therapeutics. This review explores how these nanomedicine applications address critical challenges in cancer recurrence and the treatment of neurologic and respiratory diseases to combat rising
Ahmed H. Ghonaim, Marwa Ahmed El‐Naka, Wedad M. Nageeb, Atta Ullah Khan, Noura M. Seleem, Aliaa Abdelghafar, Doaa Zamel, Yang Liu, Qigai He, Wentao Li   +9 more
wiley   +1 more source

How developmental stressors affect mitochondrial respiratory function: a systematic review and meta‐analysis

Biological Reviews, EarlyView.
ABSTRACT The environmental conditions organisms experience during early development can have powerful and sustained effects on morphology, physiology, behaviour, and performance. Such developmental effects can influence reproductive success, survival, and life‐history strategies and can be transmitted across generations (i.e.
Ondi L. Crino, Christopher R. Friesen, Geoffrey E. Hill, Dalton C. Leibold, Pablo Recio, Karine Salin, Kristoffer H. Wild, Daniel W.A. Noble   +7 more
wiley   +1 more source

Forecasting the Level of Company’s Earnings Manipulation [PDF]

, 2016
The purpose of the current paper is to develop a model for forecasting the level of earnings manipulation of Russian companies on the basis of indicators that measure their financial position and financial performance.
Zinchenko, Andrey A., Nikulin, Egor D., Loukianova, Anna E.   +2 more
core   +1 more source

Do Governance Structures Drive Green Building Adoption? A Machine Learning Approach With Random Forests

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the determinants of firms' propensity to adopt green buildings in the Euro Stoxx 300 and the S&P 500 indices, during 2012–2023. Using random forest binary classifiers, we assess the relative importance of financial, sectoral, geographic, and climate governance predictors and uncover nonlinear relationships often overlooked ...
María del Carmen Valls Martínez, José Manuel Santos‐Jaén, María Estefanía Sánchez Pacheco, Fernando José Zambrano Farías   +3 more
wiley   +1 more source