Results 111 to 120 of about 378,543 (307)

Evaluating the effect of managerial caution on real earnings management [PDF]

open access: yes, 2017
High emphasis on the profit and loss and the net profit has motivated the management to manipulate the company's activities in order to achieve the target profit and consequently created the concept of earnings management. On the other hand, according to
Hemmati, Hasan   +2 more
core   +1 more source

A community‐partnered process for construct & measure development: The 3Rs: Reading, Racial equity, & Relationships

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract This paper describes a 3‐year community–partnered research initiative focused on advancing early reading, racial equity, and relationships—collectively known as the 3Rs Initiative. The project brought together researchers and community members committed to ensuring that all adults in the county embody a shared “3Rs mindset” to better support ...
Shannon B. Wanless   +3 more
wiley   +1 more source

Engaging in Earnings Management to Avoid Negative Earnings

open access: yesJurnal Akuntansi Multiparadigma, 2010
The purpose of this study is to investigate the earnings management behavior of companies listed in the Indonesia Stock Exchange (ISE). Specifically, the study investigates whether companies engaging in real earnings management or accrual management ...
Imam Subekti
doaj  

Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods [PDF]

open access: yes, 2004
We document that accrual-based earnings management increased steadily from 1987 until the passage of the Sarbanes Oxley Act (SOX) in 2002, followed by a significant decline after the passage of SOX.
Cohen, Daniel A.   +2 more
core  

“And in some cases, we're the best option:” A qualitative study of community‐based doula support for black perinatal mental health

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract We explored community‐based doulas' perspectives on the acceptability of using formal screening tools to address low rates of mental health screening, diagnosis, and treatment for perinatal anxiety and depression among Black women. Using thematic analysis, we analyzed interview data from 30 community‐based doulas who support Black families ...
Tamara Nelson   +5 more
wiley   +1 more source

Pengaruh Kualitas Audit terhadap Manajemen Laba melalui Aktivitas Riil [PDF]

open access: yes, 2015
This study examines the impact of audit quality on Real Earnings Management (REM). Real earnings management is defined as management actions that deviate from normal business practices, undertaken withthe primary objective of meeting certain earnings ...
Boedhi, N. R. (Nico)   +1 more
core  

Sociodemographic, Industry and Health Factors Associated With Underutilization of Workers' Compensation Insurance

open access: yesAmerican Journal of Industrial Medicine, EarlyView.
ABSTRACT Objective Workers' compensation insurance is an important financial resource for workers, and a key source of occupational injury and illness surveillance and research data. Underutilization of workers compensation is an ongoing concern. Using statewide data for a general working population, we estimated the portion of workers whose work ...
Sara Wuellner, David Bonauto
wiley   +1 more source

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA MELALUI AKTIVITAS RIIL [PDF]

open access: yes, 2016
This research aims to investigate the effectiveness of the characteristics of audit committee to hamper real earnings management. Audit committee characteristics are the special attribute of audit committee that can be used to restrain real earnings ...
GHOZALI, Imam, HUNTER, William
core  

Caring Futures: Australian Attitudes About the Desirability of Care Work

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Amid increasing public and policy attention on the care and support sector, which millions of Australians rely upon for essential services, care workers continue to advocate for better pay and fairer conditions. This article draws on the concepts of recognition, value and social distribution from feminist ethics of care scholarship to explore ...
Laura Davy   +3 more
wiley   +1 more source

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