Results 131 to 140 of about 13,104,396 (295)

EARNINGS MANAGEMENT AND CORPORATE SOCIAL RESPONSIBILITY [PDF]

Drawing on stakeholder-agency theory and the earnings management framework, we explore the relationship between discretionary accounting accruals and corporate social responsibility.
Jordi Surroca, Diego Prior, Josep A. Tribo   +2 more
core  

Form flows function: Learner‐centered game Re‐design in a STEM classroom

British Educational Research Journal, EarlyView.
Abstract Re‐designing games facilitates interest‐driven learning and immerses learners in systems thinking. However, there are limited studies exploring how the form and function of tabletop games influence learners' design decisions and learning experiences. To address this gap, we conducted a mixed‐methods study in a STEM classroom in western Canada.
Farzan Baradaran Rahimi, Beaumie Kim, Shima Dadkhahfard   +2 more
wiley   +1 more source

The effect of earnings management on the asymmetric timeliness of earnings. [PDF]

Is earnings management affecting (driving) the measures of earnings conservatism?Ball et al. (2000) point out that the asymmetry in the recognition of good and bad news in earnings (faster recognition of bad news: earnings conservatism) is more ...
García Osma, Beatriz, García Lara, Juan Manuel, Mora, Araceli   +2 more
core  

The impact of the current student loans regime on Muslim student engagement and retention in English higher education

British Educational Research Journal, EarlyView.
Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall, Yusraa Maryam, Sumeya Loonat   +2 more
wiley   +1 more source

Earnings management and institutional differences Literature review and discussion. [PDF]

This paper provides a review of the empirical earnings management literature. In particular, it presents a review of the factors that induce and constrain earnings management through accounting decisions.
Willekens, Marleen, Vander Bauwhede, Heidi   +1 more
core  

Beyond salaries: Teachers' experiences of navigating early years education amid economic instability in Türkiye

British Educational Research Journal, EarlyView.
Abstract The intersection of economic conditions and early years education has long been debated, particularly where financial constraints shape educational practice and professional realities. Türkiye, characterised by high inflation and structural vulnerabilities in purchasing power parity, provides a critical context for examining how economic ...
Ebru Aydın, Şerif Yüksel
wiley   +1 more source

Leaving children behind for cross‐border education: Unveiling the emotional agency of international post‐graduate student mothers

British Educational Research Journal, EarlyView.
Abstract Despite growing interest in the internationalisation of higher education, the experiences of international student parents, particularly international student mothers, remain largely marginalised in research and policy. This paper examines the emotional agency of international student mothers who leave their children behind in their home ...
Anh Ngoc Quynh Phan, Ha Ngan Ngo, Chloe Le   +2 more
wiley   +1 more source

How do secondary schools in England talk about modern languages? A corpus‐assisted discourse analysis of school websites

British Educational Research Journal, EarlyView.
Abstract Situating the study within an ecological perspective on language education, this article examines how secondary schools in England present Modern Languages (MLs) on official school websites. Focusing on 44 schools in Local Authorities with the lowest percentage average entry for the Languages pillar of the EBacc, we built a text database ...
Zhu Hua, Yunpeng Du, Elin Arfon
wiley   +1 more source

Market Response toward Accrual Earnings Management, Real Transactions, and Strategic Revenue Recognition - Earnings Management1

Jurnal Akuntansi dan Keuangan, 2015
This study investigates how the capital market response to a variety of earnings management tools i.e., accrual-based earnings management, real transaction activities, and strategic revenue recognition.
Windy Puspita Dewi, Antonius Herusetya
doaj  

Migrant success in UK Education: Are there lessons for government social mobility policy?

British Educational Research Journal, EarlyView.
Abstract The school achievement and career aspirations of 23 sixth form students at a multi‐cultural urban academy in the UK are explored through interviews. The sample includes 16 s‐generation migrants, 6 UK‐born students with migrant parents and 1 UK‐born student, selected to represent a cohort of over 300 post‐16 learners.
Bernard Barker, Kate Hoskins
wiley   +1 more source