Results 121 to 130 of about 6,436,695 (298)

Corporate governance mechanisms and accretive share buyback to meet or beat earnings per share forecast [PDF]

open access: yes, 2015
This study examines the Malaysian accretive share buybacks firms from year 2001 to 2008 to determine the relationship between the corporate governance mechanisms and accretive share buybacks, the earnings management device to meet or beat earnings per ...
Chandren, Sitraselvi   +2 more
core   +2 more sources

Perubahan Relevansi Nilai dalam Informasi Akuntansi Setelah Adopsi IFRS [PDF]

open access: yesJurnal Akuntansi Multiparadigma, 2015
This study aimed to examine the quality differences of accounting information in the period before and after the adoption of IFRS. The accounting quality was measured by relevance proxy value by looking at the change in R2 of the regression results ...
Trininik Ratih Wulandari   +1 more
doaj  

Helping financially under‐resourced unmarried mothers move forward and flourish: Feasibility findings from an innovative coaching‐centered place‐based initiative

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract Longer‐duration, holistic, cohort‐based, coach‐led interventions may be particularly effective in promoting both economic health and emotional well‐being among unmarried mothers living in economically disadvantaged neighborhoods. Aligning with the 1999 Centers for Disease Control (CDC) framework for program evaluation, this study presents a ...
Jennifer Langhinrichsen‐Rohling   +5 more
wiley   +1 more source

Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting? [PDF]

open access: yes
In their joint framework project, the FASB and the IASB recently proposed dropping stewardship as a separate objective of financial accounting, because the Boards view stewardship and valuation usefulness as compatible sub-objectives ranking under an ...
Joachim Gassen
core  

Occupational Conditions and Well‐Being Among Informal Waste Pickers in Hong Kong: A Comparative Study of 2018 and 2023

open access: yesAmerican Journal of Industrial Medicine, EarlyView.
ABSTRACT Background Informal waste pickers play a crucial role in urban recycling systems but often face precarious employment and systematic marginalization. This study examines the evolving demographic, occupational, and health trends of informal waste pickers in Hong Kong between 2018 and 2023.
Siu‐Ming Chan   +6 more
wiley   +1 more source

Participatory Policy Development: Reflections on Designing the Strong Roots for Our Futures Program in Victoria

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT In this paper, we trace the journey to create the Strong Roots for our Futures Program, a government program to resource and support Traditional Owners to undertake a range of activities in areas where no state recognition existed. We provide a background to state recognition in Victoria before considering the program design, leading to an ...
Nell Reidy   +2 more
wiley   +1 more source

Relevansi Nilai Selisih Loans Book Value dan Loans Fair Value, Book Value Per Share, Earnings Per Share dan Ukuran Perusahaan

open access: yesJurnal Akuntansi dan Keuangan, 2015
One of the impacts of IFRS convergence is the tendency to leave historical cost to the fair value primarily for financial instruments, one of which is bank loans.
Dina Bakti Pertiwi, Novrys Suhardianto
doaj  

The effect of earnings per share and red flags on stock price in Vietnam stock market

open access: yesTạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, 2020
The value relevance of earnings in the financial statements hasattracted great attention from both investors and regulators. As some earnings are manipulated by market players, the value of securities on the stock market might be deviatedfrom their ...
Nguyễn Vĩnh Khương, Phùng Anh Thư
doaj  

The Politics of Framing the Student Problem: Inquiries Into Australian Civics Education, 2006–2024

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Recurring debates about civics, the kinds of history that should, and should not, be taught in school, and ‘standards debates’ about the ‘basics’ typically follow on the heels of recurring moral panics about the ‘declining’ state of ‘our’ education system.
Patrick O'Keeffe   +2 more
wiley   +1 more source

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood   +3 more
wiley   +1 more source

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