Results 241 to 250 of about 12,792 (314)

Defence Contracting and Accrual‐Based Earnings Management

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz   +3 more
wiley   +1 more source

The Hollowing Out of News: The Implications of the Erosion of Public Interest Journalism

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This essay examines the structural erosion of public interest journalism and its implications for public accountability, institutional trust and research. Focusing on Australia, with Anglo‐American comparisons, it shows how economic, technological and regulatory disruptions have undermined investigative journalism, thereby weakening scrutiny ...
Clinton Free
wiley   +1 more source

Pharmaceutical access in Brazil: challenges and opportunities. [PDF]

open access: yesGlobal Health
Ruas CM   +5 more
europepmc   +1 more source

Bowsher v. Synar: The Emerging Judicialization of the Fisc [PDF]

open access: yes, 1987
Banks, William C, Straussman, Jeffrey D
core  

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