Results 181 to 190 of about 462,487 (346)

Religion and Real Earnings Management

, 2017
[[abstract]]本研究以1987年至2015年美國公司為樣本，探討企業所在區域之宗教信仰與實質盈餘管理之間的關係。實證結果發現，當企業總部位於宗教信仰程度高的區域會傾向操作實質盈餘管理策略，而在控制公司變數、人口特徵變數、產業固定效果、公司年固定效果、內生性問題後，結果皆維持穩健。此外，檢驗沙賓法案後盈餘管理是否會受到影響，實證結果得知，不論是沙賓法案前或是沙賓法案後，宗教信仰對實質盈餘管理影響即使減弱但仍顯著為正。最後，討論企業所在區域之不同宗教派別是否會在實質盈餘管理上的影響有所不同 ...
Tsai, Yi-Ting, 蔡怡婷
core  

Investor Perception of ESG in Earnings Calls

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
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

Environmental, Social, and Governance Factors as Tools for Improving Market Efficiency: A Study on Equity Misvaluation

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang, Siyu Shen, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi   +5 more
wiley   +1 more source

The Role of Dividend Policy in Real Earnings Management

, 2011
Given the importance of historical dividend policy to firms, I investigate whether dividend payers manipulate earnings through real activities to smooth dividend levels and dividend payout ratios.
Liu, Nan
core  

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 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

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

Between protection and flexibility: Uber drivers' perspectives on regulating platform work in Johannesburg, South Africa. [PDF]

Front Sociol
Bayane P.
europepmc   +1 more source

FAKTOR-FAKTOR YANG MEMPENGARUHI REAL EARNINGS MANAGEMENT

irm size, leverage, board size, board independence, audit comitee, cash flow from operation, dan profitability terhadap real earnings management pada perusahaan industri dasar dan kimia yang terdaftar di BEI pada tahun 2015-2017.
Sufiyati, Sufiyati, Cendra, Novita
core