Results 111 to 120 of about 378,543 (307)
Evaluating the effect of managerial caution on real earnings management [PDF]
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
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
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]
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
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]
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
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]
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
The roles of internal audit quality on the relationship between narcissistic CEOs and real earnings management [PDF]
jasman jasman, Etty Murwaningsari
openalex +1 more source
Caring Futures: Australian Attitudes About the Desirability of Care Work
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

