Results 201 to 210 of about 378,543 (307)

IFRS 9 and procyclicality of loan loss provision among Chinese regional banks, the role of local leaders' turnover. [PDF]

PLoS One
Yu J, Abdullah M, Md Nor H.
europepmc   +1 more source

Evidence for the existence of downward real earnings management

, 2015
Bill B. Francis, Iftekhar Hasan, Lingxiang Li   +2 more
openalex   +1 more source

The Choice between Accrual and Real Earnings Management pre and post IPO of the VC-backed Companies [PDF]

, 2017
Dongxiang Lin
openalex   +1 more source

Task Force on Climate‐Related Financial Disclosures: A Systematic Literature Review and Future Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT We conduct a timely comprehensive review of the existing literature on Task Force on Climate‐Related Financial Disclosures (TCFD). Our aim is to provide a synthesis and extension of the current literature as follows: (i) review theoretical (i.e., socio‐political, economic‐based and market‐based) perspectives employed by existing studies, (ii ...
Yunice Karina Tumewang, Collins G. Ntim, Faizul Haque   +2 more
wiley   +1 more source

Shortage of Pathologists: a candid narrative. [PDF]

Pathologica
Barberis M.
europepmc   +1 more source

THE ROLE OF MEDIA COVERAGE ON THE INFLUENCE OF CORPORATE GOVERNANCE, RISK MANAGEMENT DISCLOSURE, AND FINANCIAL DISTRESS ON REAL EARNINGS MANAGEMENT IN TRANSPORTATION COMPANIES LISTED IN THE INDONESIAN RUPIAH

Prisela Prisela, Putri Indi Rahayu, Acep Komara   +2 more
openalex   +2 more sources

Multinational Enterprises' ESG Strategy Against Institutional Pressures in Emerging Markets: The Moderating Effect of Digitalization Capability

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examined the institutional pressures that influence the implementation of a multinational enterprises' (MNEs) environmental, social, and governance (ESG) strategy in emerging markets. It investigated the sustainable performance (i.e., financial, social, and environmental performance) resulting from MNEs' strategic responses to ...
Min‐Jae Lee, Yanghee Kim, Taewoo Roh, Minjung Lee   +3 more
wiley   +1 more source

Research on identity authentication and data security of photovoltaic power generation management personnel based on blockchain technology. [PDF]

PLoS One
Xu F, Zhang D.
europepmc   +1 more source

Couples’ Joint Holdings and Real Earnings Management

, 2023
Hanyi Xu
openalex   +2 more sources

Does Formalization Facilitate Environmental Improvements in the Artisanal and Small‐Scale Mining Sector?

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper explores the link between formalization and environmental performance in the artisanal and small‐scale mining (ASM) sector, focusing on the case of sub‐Saharan Africa. The impression often conveyed by experts is that a commitment to formalizing ASM—that is, moves made to bring the sector's operations into the legal domain, where ...
Gavin Hilson, Abigail Hilson, Ekow Bartels   +2 more
wiley   +1 more source