Results 41 to 48 of about 75,891 (48)

Corporate Social Responsibility (CSR) Disclosure and the Choice between Bank Debt and Public Debt

Accounting Horizons, 2019
This study examines whether and how corporate social responsibility (CSR) disclosure plays a role in firms' choices of public versus private debt financing.
Weiqiang Tan, Albert H. C. Tsang, Wenming Wang, Wenlang Zhang   +3 more
semanticscholar   +1 more source

ESG Disclosure and Cost of Equity: Do Big 4 Audit Firms Matter?

Journal of Emerging Market Finance
Efficiency in the financial market helps firms and the economy through efficient capital allocation and improved capital productivity. ESG (environmental, social, and governance) disclosure provides nonfinancial information that reduces informational ...
Nidhin Mathath, Vinod Kumar, G. Balasubramanian   +2 more
semanticscholar   +1 more source

The Future of National Culture in Accounting Research

Journal of International Accounting Research
A society’s culture affects its behavior and values. This study explores the role of national culture in accounting research. It starts by updating the work of G. Hofstede, G. J.
Stephen B. Salter, Hong Kim Duong, Gaurav Gupta   +2 more
semanticscholar   +1 more source

Dark Triad Traits and Accounting: An Operating, Reporting, and Assurance Framework

Auditing
The personality traits of narcissism, Machiavellianism, and psychopathy, collectively referred to as the “Dark Triad” (DT), have received meaningful attention in the accounting literature.
Jessica L. Buchanan, Emily E. Griffith, T. Lambert, Stephen J. Perreault   +3 more
semanticscholar   +1 more source

Functional Background Diversity of Top Management Team and Managerial Forecasting Capability

Journal of Management Accounting Research
This study examines whether top management team (TMT) functional background diversity affects managerial forecasting capability. We find that TMTs with more diverse functional backgrounds issue more accurate earnings forecasts.
Bozi Liu, Dana Zhang
semanticscholar   +1 more source

INFLUENCE OF CULTURAL INTELLIGENCE AND EMOTIONAL INTELLIGENCE ON EMPLOYEE PERFORMANCE USING ORGANIZATIONAL CITIZENSHIP BEHAVIOR

Jurnal Focus Manajemen UPMI
Human resources (HR) are one of the important assets in an organization consisting of individuals who work to achieve common goals. The research method in this study is a quantitative method, the sample size is 50 employees. The aim of the research is to
Muhammad Syafii, Henricus Judi Adrianto
semanticscholar   +1 more source

Les parcs naturels régionaux face aux défis de demain, pour une nouvelle ruralité

Mondes en Développement
Dans un contexte de mutations sociétales profondes post Covid, les aspirations majeures s’orientent vers un modèle de vie plus durable, alternatif et résilient.
Céline Gardier
semanticscholar   +1 more source

Audit Fees and Social Capital

, 2015
Anand Jha, Yu Chen
semanticscholar   +1 more source