Results 161 to 170 of about 387,255 (306)

Fund holdings and real earnings management: An empirical analysis of the Chinese A-share market. [PDF]

Heliyon
Lian L, Zhao D, Dong Q.
europepmc   +1 more source

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

The moral masking behavior of management after real earnings management: An analysis of management's integrity commitment. [PDF]

Heliyon
Liu F, Liang C.
europepmc   +1 more source

The Role of Sustainable Social Media Marketing Activities in Raising Bottom‐of‐the‐Pyramid Customers' Engagement, Satisfaction, and Subjective Well‐Being

Business Strategy and the Environment, EarlyView.
ABSTRACT Though prior studies have explored the effects of firms' social media marketing activities on customer engagement, the dynamics characterizing this association in bottom‐of‐the‐pyramid (BoP) markets remain tenuous, exposing a critical gap. Addressing this gap, we develop and test a model assessing (a) the effects of firms' sustainable social ...
Md. Al Amin, Md Masudur Rahman, Linda D. Hollebeek, Jamid Ul Islam, Moira K. Clark   +4 more
wiley   +1 more source

Labor unionization and real earnings management: Evidence from labor elections. [PDF]

PLoS One
Astvansh V, Wang B, Chen T, Qu JC.
europepmc   +1 more source

Consumer Responses to Physical, Digital and Integrative Sustainability Strategies in the Apparel Industry: A Systematic Review

Business Strategy and the Environment, EarlyView.
ABSTRACT The apparel industry is one of the world's most profitable sectors but also among the most environmentally damaging. Growing sustainability pressures have led companies to adopt diverse strategies to reduce their impact, yet no single study has systematically analysed these approaches or their consumer implications.
Maria Leonor Ferreira, João J. Ferreira   +1 more
wiley   +1 more source

CORRECTORY FACTORS WITH REAL EARNINGS MANAGEMENT. [PDF]

International Journal of Advanced Research, 2017
openaire   +1 more source

From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao, Ran Sun, Brian Lucey, Feng He, Andrew Urquhart   +4 more
wiley   +1 more source

The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]

PLoS One
Luo S, Yu D, Jin S.
europepmc   +1 more source

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed, Awad Elsayed Awad Ibrahim, Khaldoon Albitar   +2 more
wiley   +1 more source