M42 - Open Access .click

Results 71 to 80 of about 2,420 (182)

Unravelling the complex link between managers’ disclosure of abnormal tone and opportunistic behaviour

European Research on Management and Business Economics
This study investigates the relationship between managers’ abnormal disclosure tone and opportunistic behaviour in managerial accounting, grounded in agency theory.
Azam Pouryousof, Farzaneh Nassirzadeh, Davood Askarany +2 more
doaj +1 more source

Investor sentiment and audit-related human resource input: Evidence from audit-related job postings

China Journal of Accounting Research
This paper finds that less favorable investor sentiment is associated with a higher level of audit-related job postings, driven by reduced corporate reputation, increased investor attention and greater regulatory pressure.
Zijun Luo +4 more
doaj +1 more source

Enhancement of audit quality and optimization of risk management: Dual engines for corporate value growth analysis

International Review of Economics & Finance
This study examines the interplay among internal audit quality, risk management, and corporate value creation using a sample of A-share listed firms from 2013 to 2022.
Pengmian Wang, Shuguang Liang
doaj +1 more source

Newsletters M42

A newsletter will be produced at regular intervals that includes all the relevant information from the Commission and ...
openaire +1 more source

Far infrared polarimetry of W51A and M42 [PDF]