Results 171 to 180 of about 175,878,183 (295)

From Managing Innovation to Governing Value: Reconceptualizing the Role of Intellectual Property in the Sustainable Business Model

Business Strategy and the Environment, EarlyView.
ABSTRACT The role of intellectual property (IP) in promoting or hindering sustainable innovation now forms a topical issue in innovation management. Its role in the sustainable business model remains imperfectly understood however, creating a simplified view of IP in relation to corporate sustainable development. Hence, this study sought to examine how
Sarah van Santen
wiley   +1 more source

The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]

PLoS One
Gündüz M.
europepmc   +1 more source

Philanthropy, audit firms culture and auditor independence. [PDF]

PLoS One, 2022
Zhang Y, Wei L.
europepmc   +1 more source

Advancing Consumer Studies Through a Systematic Review of Sustainable Consumption and Sustainable Development Goals

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainable consumption (SC) has become a critical pillar in advancing the United Nations Sustainable Development Goals (SDGs). This study delves into the interdisciplinary literature on SC and the SDGs to develop a comprehensive framework.
Guneet Chawla, Sahil Raj, Mahesh Joshi, Tanveer Kajla, Heetae Cho   +4 more
wiley   +1 more source

Benchmarking the Current Landscape: Insights From an Association of American Cancer Institutes Survey on Academic Cancer Service Lines. [PDF]

JCO Oncol Pract
Fracasso PM, Simone NL, Si Lim SJ, Reckamp KL, Sosa JA, Lieu C, Lee C, Werner TL, Ly QP, Vose JM, White J, Honeycutt H, Shaw K, Cameron K, O'Brien DM, Wilke LG.   +15 more
europepmc   +1 more source

Audit Quality and Accounting Accruals

Korea International Accounting Review, 2007
null Choi,Sang-Moon, null 도경분
openaire   +1 more source

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad, Khaled Hussainey, Yara Ibrahim   +2 more
wiley   +1 more source

Is accruals quality a priced risk factor?

In a recent and influential empirical paper, Francis, LaFond, Olsson, and Schipper (FLOS) [2005. The market pricing of accruals quality. Journal of Accounting and Economics 39, 295-327] conclude that accruals quality (AQ) is a priced risk factor.
Guay, Wayne R., Core, John E., Verdi, Rodrigo   +2 more
core  

Trade policy uncertainty and stock price crash risk in China: The moderating role of marketization and digital transformation. [PDF]

PLoS One
Liu C, Masron TA, Huo H.
europepmc   +1 more source

Are SMEs Claiming to Be Circular, Actually Circular? An Empirical Study on the Implementation and Performance Evaluation of Circular Economy Practices

Business Strategy and the Environment, EarlyView.
ABSTRACT The circular economy is a key paradigm for ecological and ethical transition, particularly in the manufacturing sector. Although small and medium‐sized enterprises are pivotal in advancing the circular economy, the implementation of circular economy practices remains limited, with a focus on less impactful practices such as recycling and ...
Marta Negri, Alessandra Neri, Enrico Cagno, Vikas Kumar, Anabela Soares   +4 more
wiley   +1 more source