Results 161 to 170 of about 3,234,932 (256)
International Journal of Finance &Economics, EarlyView.ABSTRACT This study explores the relationship between managerial power, overconfidence, and obfuscation in the Chairpersons' statements of Indian banks over the period 2009–2022. We hand collect Chairperson statements of public and private Indian banks and implement linguistic analysis techniques to identify the presence of obfuscation.
John Pereira +2 more
wiley +1 more source
CEO Reputation and Corporate Sustainability: International Evidence
International Journal of Finance &Economics, EarlyView.ABSTRACT Using a sample of 7107 unique firms across 41 countries from 2002 to 2022, we examined whether CEO reputation influences corporate sustainability performance. Consistent with stakeholder theory, CEO reputation is found to be positively associated with sustainability performance.
Zhongxue Wu +2 more
wiley +1 more source
International Evidence on the Relationship Between ESG Decoupling and Earnings Quality
International Journal of Finance &Economics, EarlyView.ABSTRACT This study examines the association between environmental, social, and governance (ESG) decoupling and earnings quality (EQ) using an international sample of firms over the period 2005–2024. ESG decoupling refers to the misalignment between firms' ESG disclosure and ESG performance. The results show that ESG decoupling is negatively associated
Sally Ahmed +2 more
wiley +1 more source
Journal of Counseling &Development, EarlyView.ABSTRACT After becoming eligible to enroll as Medicare providers in 2024, over 60,000 mental health professionals enrolled in Medicare. We surveyed 384 Medicare‐enrolled mental health counselors licensed in 24 states and used a convergent‐parallel mixed‐methods design to examine their professional characteristics, the impact of Medicare participation ...
Matthew C. Fullen +2 more
wiley +1 more source
Perceived Social Status and Psychological Well‐Being Among Dental Students
Journal of Dental Education, EarlyView.ABSTRACT Objective Perceived social status (PSS), a subjective measure of social position, has been associated with multiple health outcomes. Elevated levels of stress, depression, and anxiety are all prevalent among dental students, but the role of PSS among this population remains unknown.
James R. Beyer, Jennifer M. Sukalski
wiley +1 more source
Deteksi Financial Statement Fraud dengan Fraud Diamond
Jurnal Akuntansi, Ekonomi dan Manajemen BisnisThis research is motivated by concerns about the increasing cases of manipulation of financial statements that have the potential to undermine investor confidence and disrupt the stability of the financial sector. In this case, the Fraud Diamond approach which includes four elements, namely foresight, opportunity, rationalization, and capability is ...
openaire +1 more source
Financial Fraud Victimization Among Young Adults in Taiwan: Roles of Executive Functioning, Personality Traits, and the Self-Reported Attention-Deficit/Hyperactivity Disorder Diagnosis. [PDF]
Brain BehavYeh YC +5 more
europepmc +1 more source
Voluntary disclosure, banking stability, and AI-augmented forensic accounting: an exploratory econometric and machine-learning study of Palestinian banks. [PDF]
Front Big DataRazia BS +4 more
europepmc +1 more source
Financial statement fraud in Europe
, 2018 Nos últimos anos são cada vez mais os casos de fraude detetados em grandes empresas o que tem vindo a abalar a confiança dos mercados. No entanto, apesar de esta ser uma realidade, o estudo da temática na europa continua a ser bastante escasso. Assim sendo, apesar de um aumento na capacidade de regulação, do maior enfoque na temática nos últimos anos e
openaire +1 more source
Explainable artificial intelligence in accounting and financial auditing: a systematic review. [PDF]
Front Artif IntellArias-González IP +3 more
europepmc +1 more source