Results 81 to 90 of about 13,039,242 (251)

Is Earnings Management Informational or Opportunistic? Evidence from ASEAN Countries

Gadjah Mada International Journal of Business, 2012
This study explores the informational and opportunistic characteristics of earnings management in ASEAN countries. Earnings management has an impact on the profitability of the companies.
Dewi Kusuma Wardani, Indra Wijaya Kusuma
doaj   +1 more source

The Influence of Common Language on the Trade of Wheat and Bakery Products

Agribusiness, EarlyView.
ABSTRACT This study examines whether sharing a common official language increases the probability that two countries engage in bilateral trade of wheat and bakery products. Using a binary choice framework applied to 54,780 country‐pair observations for 2023, probit and logit models of the extensive margin of trade are estimated, with a focus on whether
Felipe Durães do Nascimento Monteiro Barbosa, Dragan Miljkovic   +1 more
wiley   +1 more source

Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review

Agribusiness, EarlyView.
ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara, Eugenio Pomarici, Leonardo Cei   +2 more
wiley   +1 more source

The Impact of Accrual and Real Based Earning Management of Company Value toward Corporate Governance as Moderator Variable [PDF]

, 2019
The study aims to reveal the impact of accrual and real based earning management of company value toward the corporate governance as mediator variable.
Indrawati, Lilik, Yuniarsih, Nia
core   +1 more source

The Effect of Audit Quality, Corporate Governance and CSR on Real Earning Management: Indonesian Evidence [PDF]

Iranian Journal of Accounting, Auditing & Finance
This study investigates the effect of audit quality, corporate governance, and Corporate Social Responsibility (CSR) on real earnings management. This study proxies corporate governance by audit committee size, independent commissioner proportion ...
Mahmudi Mahmudi, Arief Bahtiar, Afvia Duhita   +2 more
doaj   +1 more source

Integrating Reinforcement Learning With Explainable Artificial Intelligence for Real‐Time Clinical Decision Support in Dynamic Healthcare Environments

Advanced Intelligent Systems, EarlyView.
A hybrid Reinforcement Learning–Explainable AI framework integrates SHAP and LIME explanations directly into a Deep Q‐Network inference loop for real‐time ICU decision support. Trained on 18 142 mechanically ventilated stays from the eICU database, the system attains 93.0% decision accuracy, 20% fewer errors than RL alone, and a 91% clinician trust ...
Jannatul Ferdaus Disha, MD Faiaz Zaman Dehan, Kazi Md. Tanvir Anzum   +2 more
wiley   +1 more source

Effect of firm size and firm profitability on earning management among listed firms on Nigeria Exchange Group

Studies and Scientific Researches: Economics Edition
The main objective of the study is to evaluate the effect of firm size and firm profitability on earning management among listed firms on Nigeria Exchange Group.
Segun Idowu Adeniyi
doaj   +1 more source

Behaviorally Adaptive and Inclusive Advanced Driver‐Assistance Systems

Advanced Intelligent Systems, EarlyView.
Advanced driver‐assistance systems (ADASs) are mapped as evolving human‐centered, adaptive technologies linking sensing, driver monitoring, AR/HUD interfaces, patents, regulation, and inclusive design. The review identifies gaps in real‐world evidence, diverse‐driver validation, gaze metrics, and governance, outlining a roadmap for safer, behaviorally ...
Jana Skirnewskaja, Mardavij Roozbehani, Munther A. Dahleh   +2 more
wiley   +1 more source

Earnings Management and Tax Minimization: Comprehensive Analysis of Book-Tax Differences in Indonesia

Jurnal Kajian Akuntansi
The research aims to investigate the relationship between earnings management strategies, specifically Accrual Earnings Management (AEM) and Real Earnings Management (REM), and abnormal book-tax differences (ABTD).
Muhammad Hammam Al Hashfi, Dwi Martani
doaj   +1 more source

Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective [PDF]

مطالعات تجربی حسابداری مالی, 2010
The purpose of this paper is to investigate a relation between real earnings management and accounting earnings management to smooth earnings and to survey this fact when managers smooth earnings by real activities manipulation and when by discretionary ...
Gh. Karami, A. Tahriri, A. Davarinejad
doaj