Results 71 to 80 of about 9,949,724 (284)

AGENCY EFFECTS: RELATED-PARTY TRANSACTIONS, CORPORATE GOVERNANCE, AND FINANCIAL STATEMENT FRAUD IN INDONESIA [PDF]

open access: yesEconomic Horizons
This study investigates the impact of related-party transactions on financial statement fraud in the Indonesian publicly listed firms grounded in agency theory.
Marsellisa Nindito   +3 more
doaj   +1 more source

RELATED PARTY TRANSACTIONS - OVERVIEW [PDF]

open access: yes
The purpose of the present investigation is to provide a short overview of themain implications arising from carrying related parties transactions: accounting reporting(related party disclosures - IAS 24), auditing (audit procedures for related ...
Alexandra Corlaciu, Adriana Tiron Tudor
core  

The underlying mechanism of related party transactions disclosure across countries

open access: yes, 2011
This paper investigates the interrelationships between several external social institutions and related party transactions disclosure across 49 countries.
Walaa Wahid ElKelish
core   +1 more source

Firm turnover under asymmetric information: Tanzania's agro‐dealer sector

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler   +3 more
wiley   +1 more source

Family ownership, related-party transactions and earnings quality [PDF]

open access: yes, 2013
This study empirically examines the effects of related-party transactions-which are typically associated with controlling shareholder expropriation activities-on the earnings quality of family firms in Malaysia.
Kavitha A/P Nardarajan
core   +1 more source

B/ordering and healthcare access for migrants with precarious status: The role of healthcare workers in counteracting restrictive policies

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract In Canada, precarious migration is largely invisibilized. Nonetheless, b/ordering greatly affects people's realities by limiting access to social rights. In Quebec, migrants with precarious status (MPS) do not have access to healthcare, although Quebec has a “universal” healthcare coverage.
Émilie Pigeon‐Gagné   +3 more
wiley   +1 more source

Kualitas Auditor, Besaran Transaksi Antar Pihak yang Berhubungan Istimewa dan Manajemen Laba

open access: yesJurnal Akuntansi Multiparadigma, 2012
: Auditor Quality, The Size of Special Related Party Transactions and Management Earnings. This research aims to answers two questions. First, whether related party transaction relate to earnings management?
Ayudia Sokarina
doaj  

Border harm and affective injustice: The politics of anger at the Melilla border, Spain

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract This article examines protests in a detention center in Melilla, Spain—a site where structural violence intersects with the everyday harms of confinement. Adopting a justice and dignity‐centered perspective, we analyze grassroots forms of resistance emerging at the border. The study focuses on the protests of Tunisian migrants and explores the
Corina Tulbure
wiley   +1 more source

NO NĀ PUA: Exploring the feasibility of culture‐based social prescribing on firefighters' wellbeing in Hawaiʻi

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract Firefighters face an array of stressors due to the demands of their occupation, leading to a high prevalence of mental health challenges. Social prescribing represents a novel approach to healthcare that emphasizes a holistic view of health and wellbeing.
Janice Ikeda   +2 more
wiley   +1 more source

Interwoven oppression: A qualitative study of the contribution of racism and sexism to co‐occurring PTSD and substance use disorder

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract Racism and sexism are associated with posttraumatic stress disorder (PTSD) and substance use disorder (SUD), yet few studies examine their role in co‐occurring PTSD/SUD. Through qualitative interviews with 23 people of color with PTSD/SUD, we found that racism and sexism influence the onset of men and women of color's PTSD/SUD in gendered ways.
Mallet R. Reid   +6 more
wiley   +1 more source

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