Results 101 to 110 of about 270,706 (255)
EARNINGS MANAGEMENT AND LOAN LOSS PROVISIONING IN NIGERIAN DEPOSIT MONEY BANKS
Malete Journal of Accounting and FinanceThis study examined the effect of earnings management incentives on loan loss provisioning in Nigerian deposit money banks listed on the Nigerian Exchange Group over the 2014–2024 period, a timeframe spanning three major macroeconomic disruptions and ...
Oluwafunmike OBASESAN
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the structural and distributional factors that influence environmental performance in 27 European Union (EU) countries from 2010 to 2021, focusing especially on circular economy (CE) measures and the increasing use of artificial intelligence (AI)‐based analytical tools.
Cosimo Magazzino +3 more
wiley +1 more source
Earnings Management to Avoid Losses: a cost of debt explanation [PDF]
In this paper we analyze firms’ earnings management behavior to avoid losses conditional on the (asymmetric) incentive underlying market (positive/negative) returns.
Peter F. Pope, José A. C. Moreira
core
Business Strategy and the Environment, EarlyView.ABSTRACT Circular battery strategies have become of major interest focusing on material availability while increasing economic and environmental benefits. In this context of circular economy, one main challenge for automotive original equipment manufacturers is that the most profitable handling strategy along the lifecycle is unknown.
Michael Lieder +2 more
wiley +1 more source
The use of accruals to manage reported earnings: theory and evidence [PDF]
This paper develops a model in which firm managers maximize their own compensation by using accruals to manage reported earnings. The results of the model suggest that the form of the managerial compensation function and managerial time preferences may ...
Larry D. Wall, Timothy W. Koch
core
Business Strategy and the Environment, EarlyView.ABSTRACT Against the backdrop of aligning digital expansion with green growth objectives, exploring effective financial support pathways for firms' digital–green synergistic transformation (DGST) holds significant theoretical and practical value. This study examines the impact, mechanisms, and heterogeneity of patent pledge financing on firms' DGST ...
An Pan, Puyu Mi, Yijiao Shi, Xunpeng Shi
wiley +1 more source
Product Market Competition, Information and Earnings Management [PDF]
: We study the effect of product market competition on the incentives to engage in earnings manipulation and we find that they crucially depend on the level of visibility of firm real activity in the marketplace.
JUAN SANTALO, GAREN MARKARIAN
core
Rethinking Consumer Behavior Through Phygital Episodes
Journal of Consumer Behaviour, EarlyView.ABSTRACT Consumption unfolds in fused encounters where physical presence and digital mediation co‐occur, which, in turn, reshapes how consumers search, evaluate, purchase, and relate to brands. Consumer behavior research, however, still parses these encounters into channels, touchpoints, and stages that can be studied and managed apart.
Wenny Candra Mandagie, Weng Marc Lim
wiley +1 more source
New Directions for Community Colleges, EarlyView.ABSTRACT Dual enrollment (DE) has expanded rapidly, yet students’ access to support services remains uneven. This study examined 55 community college websites in Texas to evaluate how clearly and comprehensively they presented DE information and communicated student support services.
JoHyun Kim +2 more
wiley +1 more source
Strategic Management Journal, EarlyView., 2023 Abstract Research Summary Using detailed plant‐ and individual‐level data from a major Japanese cotton spinning company in the early 20th century, we examine the within‐firm allocation of skilled human capital in conjunction with investment in physical capital, accompanying the firm's evolving strategic priorities.
Shotaro Yamaguchi +3 more
wiley +1 more source