Results 101 to 110 of about 387,255 (306)
EARNINGS MANAGEMENT AROUND ADDITIONAL SHARE OFFERING EVENTS
BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2019 Additional stock offerings are a determinant of a company's earnings management (Teoh et al., 1998b; Rangan 1998; Shivakumar 2000; Kim and Park 2005; Cohen and Zarowin 2010).
Andreas Vernando, Sumaryanto Sumaryanto
doaj +1 more source
Does religion matter for earnings management? [PDF]
, 2015 This paper explores the nexus between earnings management and religiosity. It complements prior research on the impact of religious social norms of the firm’s environment on earnings management practices. Using a sample of 11,105 U.S.
Boahen, Eric Owusu +1 more
core +1 more source
Agribusiness, EarlyView.ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson +3 more
wiley +1 more source
Alternative Policy Designs to Help Farmers Select Profitable Conservation Practices
Agribusiness, EarlyView.ABSTRACT Voluntary private carbon initiatives (VPCIs) promote the implementation of agricultural conservation practices that mitigate emissions of greenhouse gases (GHGs) via financial incentives to participating farmers. Simultaneously, an array of public policies supports the adoption of conservation practices through technical and financial ...
Oranuch Wongpiyabovorn +1 more
wiley +1 more source
Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective. [PDF]
Heliyon, 2023 Liu T +3 more
europepmc +1 more source
Laparoscopic Colorectal Surgery in the Era of Robotics: Evolution, Eclipse, or Equilibrium?
Annals of Gastroenterological Surgery, EarlyView.ABSTRACT Minimally invasive colorectal surgery has undergone a remarkable transformation over the past three decades. Laparoscopy, once viewed with skepticism, is now firmly established as a standard approach, supported by robust randomized trials demonstrating oncologic safety and improved recovery compared to open surgery.
Amanjeet Singh +3 more
wiley +1 more source
Jurnal Akuntansi dan Keuangan Indonesia, 2011 The objective of this study is to examine whether earnings management choices is different in changes of corporate life cycles (growth to mature and mature to stagnant). This earnings management behavior differences were shown by real earnings management
Sri Hastuti
doaj +1 more source
PENGARUH MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK DIMODERASI OLEH POLITICAL CONNECTION [PDF]
, 2017 The purpose of this research is to examine the influence accrual based earnings managements and real earnings management on tax avoidance and impact political connection between accrual based earnings magament and real earnings management on tax ...
HARTO, Puji +1 more
core
AI in chemical engineering: From promise to practice
AIChE Journal, EarlyView.Abstract Artificial intelligence (AI) in chemical engineering has moved from promise to practice: physics‐aware (gray‐box) models are gaining traction, reinforcement learning complements model predictive control (MPC), and generative AI powers documentation, digitization, and safety workflows.
Jia Wei Chew +4 more
wiley +1 more source
BOARD CHARACTERISTICS AND REAL EARNINGS MANAGEMENT AMONG LISTED NON-FINANCIAL FIRMS IN NIGERIA
Malete Journal of Accounting and Finance, 2022 High expectations for earnings are put on companies, yet earnings management distorts how well those companies perform. Hence, this study examined the impact of board characteristics on real earnings management among listed non-financial companies in ...
Abdulraheem Olayiwola KADIRI
doaj