Results 71 to 80 of about 270,706 (255)
From Text to Value: Measuring and Pricing Firm Climate Risk Exposure
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti +2 more
wiley +1 more source
Manajemen Laba oleh Perusahaan Pengakuisisi sebelum Merger dan Akuisisi di Indonesia
Jurnal Akuntansi dan Auditing Indonesia, 2009 The primary objective of this study is to investigate whether there is any manipulation of accounting earnings through discretionary accrual choices by acquiring firms in the period pre¬ceding the announcement and completion of mergers and acquisitions ...
Hadri Kusuma, Wigiya Ayu Udiana Sari
doaj
European Journal of Islamic Finance, 2017 The study aims to examine the relationship between shareholding ownership structures, national institutional factors and earnings quality of banks across MENA countries (Middle East and North Africa).
Khawla Bourkhis, Mohamed Wajdi Najar
doaj +1 more source
Earnings management and institutional differences Literature review and discussion. [PDF]
This paper provides a review of the empirical earnings management literature. In particular, it presents a review of the factors that induce and constrain earnings management through accounting decisions.
Willekens, Marleen +1 more
core
Pre-merger Earnings Management: Sarbanes Oxley, Leverage and Non-cash Acquisition Premia [PDF]
, 2012 The objective of this thesis is to investigate earnings management within a structured sample design focusing upon a M&A context in the US by addressing three main empirical questions in three studies.
Alsharairi, Malek Ahmad Refai +1 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study explores the impact of green human resource management (GHRM) practices on three distinct green voice behaviors. Grounded in the person‐organization fit theory, the research examines how GHRM practices influence employees' willingness to express their environmental concerns and ideas while investigating the role of the Big Five ...
Pragya Gupta +5 more
wiley +1 more source
Climate Stress Testing on European SME Securitised Loans Under Climate Mitigation Scenarios
Business Strategy and the Environment, EarlyView.ABSTRACT Assessing the future impact of climate risks on the probability of default (PD) of small and medium enterprises (SMEs) is challenging due to limited disclosure, policy uncertainty and exposure to physical risks. This paper addresses this gap by integrating macroeconomic variables from the Network for Greening the Financial System (NGFS ...
Luca Zanin, Raffaella Calabrese
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon +2 more
wiley +1 more source
Earnings Smoothing and Bankruptcy Risk in Liquidating Private Firms
, 2018 Smooth earnings are preferred by managers and creditors because they represent a stable business operations as well as low loan default risks and thus creditors reward firms which have smooth earnings with better loan covenant terms and lower interest ...
Saudah Sofian, Nor Afifah Shabani
core +1 more source