Results 71 to 80 of about 581,656 (245)

Cultural governance and earnings quality: the role of corporate values and managerial ability [PDF]

Journal of Business and Socio-Economic Development
PurposeThis study investigates the role of corporate culture in shaping earnings management behavior, positioning culture as an internal governance mechanism that can enhance financial reporting quality.Design/methodology/approachUsing a large panel of ...
Adam Arian, Sabina Timilsina, Pandula Gamage, John Sands   +3 more
doaj   +1 more source

A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects

Business Strategy and the Environment, EarlyView.
ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim, Ahmed Farouk Kineber, Ayodeji Emmanuel Oke, Mehrdad Arashpour, M. K. S. Al‐Mhdawi, Abe Abimbola Maxwell   +5 more
wiley   +1 more source

Digital Technologies for Transparent and Sustainable Supply Chain Management: A Resource Orchestration‐Based View in the Textile Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Implementing digital technologies is touted as the next big step for the firms aiming to improve sustainability in their supply chains. These technologies are often credited with the potential to improve transparency and achieve sustainability.
Amna Farrukh, Aqeel Ahmed, Sadaat Yawar
wiley   +1 more source

The Impact of Auditors’ Host Country Risk Perception on MNEs’ Earnings Manipulation: Evidence From China

SAGE Open
As critical external governance actors, auditors proactively shape cross-border regulatory outcomes. Using data from Chinese A-share listed multinational corporations from 2017 to 2023, our study analyzes text from the “Key Audit Matters” sections of ...
Hui Jiang, Daling Ren
doaj   +1 more source

A clawback compensation scheme and its effect on method options for earnings management

Jurnal Akuntansi dan Auditing Indonesia, 2018
This study aims to examine the effectiveness of the adoption of clawback in reducing the intention of managers to manipulate earnings. This study differs from previous literatures which are mainly conducted in low uncertainty avoidance and high ...
Ratna Candra Sari, Mahfud Sholihin
doaj   +1 more source

Conceptualising Supply Chain Resilience Within Social Enterprises

Business Strategy and the Environment, EarlyView.
ABSTRACT This research seeks to conceptualise supply chain resilience (SCRes) in a social enterprise (SE) context, focusing on SEs with a social mission to tackle food insecurity and food poverty. Despite the increasingly mature field of SCRes and awareness of the critical role SEs play in tackling social challenges such as food poverty, no studies ...
Alexander James Jones, Helen Walker, Yingli Wang, Ken Peattie   +3 more
wiley   +1 more source

Gerenciamento de resultados por decisões operacionais no mercado brasileiro de capitais [PDF]

, 2013
Tese (doutorado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico, Programa de Pós-Graduação em Administração, Florianópolis, 2013.Esta tese analisa o gerenciamento por decisões operacionais no mercado brasileiro de capitais, uma forma de
Cupertino, César Medeiros
core  

ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT: EXPERIENCES FROM THE POLISH CAPITAL MARKET

Humanities and Social Sciences
This study investigates the impact of accounting conservatism on the adopted patterns of earnings management in public companies listed on the Warsaw Stock Exchange.
Michał COMPOREK
doaj   +1 more source

Earnings Management Behavior: A Study on the Cement Industry of Bangladesh [PDF]

International Journal of Management, Accounting and Economics, 2015
This study has been done with the aim to identify whether there is any earnings management in the financial information of the cement industry in Bangladesh.
Helaluddin Ahmed, Md. Azim
doaj  

Goal Displacement and Goal Conflicts in Circular Innovation Initiatives: Types and Mitigation Practices

Business Strategy and the Environment, EarlyView.
ABSTRACT Many firms set ambitious sustainability goals but these are frequently “displaced” by proxy goals that are easier to track and measure. However, the specific types of goal conflicts that follow from this displacement are poorly understood. We conducted a case study of circular innovation initiatives at a global MedTech company and identified ...
Wiebke Reim, Johan Frishammar, Debadrita Panda   +2 more
wiley   +1 more source