Results 81 to 90 of about 270,706 (255)
Business Strategy and the Environment, EarlyView.ABSTRACT Small cultural museums play an important role in sustaining local heritage, community identity and inclusive cultural participation, yet they face persistent financial and organisational constraints. This study examines how financial sustainability is achieved and maintained in three small cultural museums through a qualitative‐led mixed ...
Joseph Gerald Bourke +3 more
wiley +1 more source
The Behavior of Accounting Earnings [PDF]
بررسیهای حسابداری و حسابرسی, 1995 The central issue addressed in this study is the actions of management in the selection of accounting Procedures and reaction to accounting standards. The corporate managers may be motivated to smooth their own income with the assumption that stability ...
دکتر محمدعلی آقایی +1 more
doaj
Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang +5 more
wiley +1 more source
A framework for the classification of accounts manipulations [PDF]
Accounts manipulations have been a matter of research, discussion and, even, controversy in several countries such as the United States, Canada, the United Kingdom, Australia and France. The objective of this paper is to elaborate a general framework for
BRETON, Gaetan, STOLOWY, Herve
core
Heterogeneous Institutional Investors and Earnings Smoothing [PDF]
, 2019 This paper examines the relationship between institutional ownership and earnings smoothing by taking into account the heterogeneity of institutional investors.
Zheng, Yudan
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng +4 more
wiley +1 more source
The Effect Of Earnings Smoothing, Investment Opportunities, And Return Of Asset On Earnings Aggresiveness [PDF]
, 2019 This study aims to examine and analyze whether earnings smoothing, investment, and return on asset affect the earnings aggresiveness. The method is panel regression analysis.
Malau, Melinda
core +1 more source
Does Income Smoothing Improve Earnings Informativeness? [PDF]
, 2005 This paper uses a new approach to examine whether income smoothing garbles earnings information or improves the informativeness of past and current earnings about future earnings and cash flows.
Zarowin, Paul, Tucker, X. Jenny
core +2 more sources
From Demand Stability to Environmental Responsibility: How Ordered Backlogs Shape Firm Behaviour
Business Strategy and the Environment, EarlyView.ABSTRACT Ordered backlogs are the confirmed and yet to be delivered customer orders, which may have multiple advantages to firms. We investigate how ordered backlogs influence firms' future environmental misconduct. Drawing on organisational slack theory, we argue that ordered backlogs as a form of demand‐side slack can reduce environmental misconduct.
Ashutosh Singh +4 more
wiley +1 more source
Jurnal PamatorThis research aims to analyze the effect of earnings management on earning response among property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2023. Earnings management is measured using two
VEBRIANCE STEFANIA MANEK
doaj +1 more source