Results 111 to 120 of about 8,291 (262)

Developing a Z‐ESG Score Model for Assessing Corporate ESG Performance

International Journal of Finance &Economics, EarlyView.
ABSTRACT In this study we develop a novel, unique ESG rating model that exploits the logic of the Z‐score by Altman (1968) to discriminate between ESG performing and non‐ESG performing firms using indicators of ESG performance for each of the three pillars (Environmental, Social, Governance) in place of financial ratios.
Edward I. Altman, Francesco Baldi, Claudia D'Ippolito, Antonio Salvi   +3 more
wiley   +1 more source

Does corporate governance and political connections influence the potential for financial statement fraud?

Jurnal Akuntansi dan Auditing Indonesia
The aim of this research is to analyze the influence of corporate governance and political connections on the potential for financial statement fraud in extractive industry companies listed on the IDX for the 2018-2023 period. The sampling was performed
Ari Singgar Cahyani, Johan Arifin
doaj   +1 more source

A Framework to Establish Diet and Nutrition Competencies for Oral Health Care Education

Journal of Dental Education, EarlyView.
ABSTRACT Objective: To prevent and manage oral disease, oral health care practitioners (OHCPs) must provide dietary counseling based on nutrition science. OHCPs are often ill‐equipped to provide such counseling due to fragmented and inadequate dietary education, which is typically attributed to limited curricular time or appropriately qualified faculty.
Teresa A. Marshall, Michael Crowe, Riva Touger‐Decker   +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

Determination of fraud in the financial statements

, 2014
The dissertation analyses the determination of fraud in the financial statements: the conception of fraud was analysed from different perspectives, the components of fraud conception and the conditions influencing the fraud were distinguished. The conception of fraud determination in the financial statements was identified as a seperate type of fraud ...
openaire   +1 more source

The Determinants of Financial Statement Fraud: Fraud Pentagon Perspective

Jurnal Akuntansi Aktual
Purpose: This study investigates the determinants of financial statement fraud from the perspectives of fraud pentagon theory. It is important to study the issue within the context of state-owned companies (BUMN) as stakeholders pay a lot of attention on the companies.Method: This research is quantitative one, with a logistic regression analysis of the
Jannah Zahra Inayah, Anis Chariri
openaire   +2 more sources

Contrasts or Carryover? Demands–Capabilities Fit and Task‐Level Intrinsic Motivation Across the Workday

Journal of Organizational Behavior, EarlyView.
ABSTRACT In the course of a workday, employees attend to various tasks whose challenge might be equal to, higher than, or lower than employees' present level of capabilities. Moreover, employees encounter these tasks sequentially throughout the day with different levels of prior motivation. Investigating carryover effects in motivation from one task to
Sherry (Qiang) Fu, Anna C. Lennard, Leslie Garza, Lindsey M. Greco, Nikolaos Dimotakis   +4 more
wiley   +1 more source

Corporate Governance and Financial Statement Fraud During the Covid-19: Study of Companies Under Special Monitoring in Indonesia

, 2023
Arum EDP, Wijaya R, Wahyudi I, Brilliant AB.   +3 more
europepmc   +1 more source

Avoiding Moral Divergence: A Self‐Verification Perspective on Why and When Team Ethical Conflict Inhibits Individual Ethical Voice

Journal of Organizational Behavior, EarlyView.
ABSTRACT Although contextual factors have been shown to facilitate ethical voice, research on team‐level antecedents that may inhibit it has been limited. Drawing on self‐verification theory, we develop a multilevel moderation–mediation model that examines how team ethical conflict inhibits individual ethical voice. Ethical self‐verification perception
Yilin Xiang, Lu Chen
wiley   +1 more source

Corporate Psychopaths as Risk Factors: The Role of Managerial Control and Competition for Risk Governance

Strategic Change, EarlyView.
ABSTRACT The increasing prevalence of corporate scandals and dysfunction linked to psychopathic leaders has prompted significant research into the drivers and effects of psychopathy in business. This paper examines corporate psychopathy, focusing on individuals with extreme selfishness, callousness, and manipulative behavior who often achieve ...
Florian Fuchs
wiley   +1 more source