Results 131 to 140 of about 6,553 (303)
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Jurnal Akuntansi dan Auditing Indonesia, 2009 The objective of this study is to examine factors affect earnings response coefficient consist of earnings persistence, capital structure, systematic risk (beta), earnings growth, and firm size (Scott, 2000).
Sri Mulyani +2 more
doaj
Does Sarbanes-Oxley Act Affect Earnings Quality?
, 2012 [[abstract]]The Enron-type scandals lead to the passage of the Sarbanes-Oxley Act (SOX) in July 2002. SOX aims to improve the accuracy and reliability of corporate disclosure.
Chen, Anlin +2 more
core
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 +2 more
wiley +1 more source
Jurnal Riset Akuntansi dan Bisnis Airlangga, 2018 This study aims to examine empirically the effect of earnings persistence, good corporate governance, and the accrual component of the quality of earnings in the banking sector in Indonesia.
Elok Faiqoh Himmah
doaj
Earnings management and loss reversal
, 2010 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.This research aims to detect and measure earnings management using a newly modified version of the standard Jones model (Jones, 1991). The standard model is
Mashoka, Tareq Zaki
core
Explaining earnings persistence: a threshold autoregressive panel unit root approach [PDF]
, 2009 This paper proposes a reassessment to the hypothesis that the persistence of current earnings performance is decreasing in the magnitude of the accrual component of earnings and increasing in the magnitude of the cash flow component of earnings. For this
Galimberti, Jaqueson Kingeski +1 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley +1 more source
Earnings Volatility,Earnings Persistence,and Post-Earnings Announcement Drift
, 2015 【中文摘要】许多经验研究表明，盈余波动性的增大会降低盈余的持续性，进而降低盈余的可预测性。市场因不能识别盈余持续性的这种差异而发生盈余公告后漂移（post-earnings announcement drift，PEAD)异象。本文的研究表明，盈余波动性的增加确实会降低盈余的持续性；但当盈余的波动幅度处于两个极端时盈余的可预测性则处于低位，这与Dichev和Tang(2009)、Cao和Narayanamoorthy(2012)的结论不同。与Cao和 Narayanamoorthy(2012 ...
黄志忠 +3 more
core
Consumers' Intention to Use Circular Business Models: A Configurational Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT Circular business models (CBMs) integrate ecological sustainability and resource efficiency into core business strategies, but their success depends on consumers' intention to use. Grounded in expectancy–value theory, this study investigates how product‐related factors (perceived usefulness, convenience, value for money, and performance risk ...
Christof Falkenberg +4 more
wiley +1 more source