Results 91 to 100 of about 9,976 (290)
British Educational Research Journal, EarlyView.Abstract Education has been an enduring feature of international human rights law since the Universal Declaration of Human Rights in 1948 and is the only human right that is compulsory for children. Appearing in all major human rights treaties, including the UN Convention on the Rights of the Child, education is multidimensional and a multiplier of ...
Amy Hanna
wiley +1 more source
Related Party Transactions and Earnings Management
Jurnal Akuntansi dan Auditing Indonesia, 2010 This study examines the association between related party transactions and earnings man-agement, based on a sample of 50 Indonesian publicly listed companies for the periods ending 2004 and 2005. The hypothesis developed in this study draw on past literature and the tenets of agency theory which suggest that the existence of related party transactions ...
Kuan, L. +3 more
openaire +3 more sources
Related Parties for Federal Income Tax Purposes
, 2016 “Relationships! We all got \u27em, we all want \u27em. What do we do with \u27em?” – Jimmy Buffett The lyrics of the song “Fruitcakes,” sung by Jimmy Buffett, ask what to do with relationships.
van der Hoeven, Guido
core
Animal empathy reconsidered: a multidimensional profile account
Biological Reviews, EarlyView.ABSTRACT Empathy is the glue that holds societies together and yet several fundamental questions about empathy persist. What is empathy (the definitional question)? Is it uniquely human and, if not, which nonhuman animals possess empathy (the distribution question)? Which type or quality of empathy is realized in different species (the quality question)
Albert Newen +5 more
wiley +1 more source
Legal regulation of related parties transactions
Pravna ureditev poslov med povezanimi osebami v Republiki Sloveniji je doživela večjo spremembo z uveljavitvijo novele ZGD-1K, s katero so bile spremenjene in dopolnjene določbe Zakona o gospodarskih družbah, ki urejajo preglednost in odobritev poslov s ...
Hribernik, Klara
core
Disclosure of related party transactions and thai corporate governance
, 2011 Les transactions entre parties liées sont apparues sur le devant de la scène à la suite des nombreux scandales comptables : Enron, Adelphia et Tyco aux États-Unis, Parmalat en Italie, HIH en Australie. En Asie, il y a eu de nombreux exemples de pillage d'
Chotitumtara, Adisak
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Business Strategy and the Environment, EarlyView.ABSTRACT The shift towards sustainable food production is essential to address the urgent dual challenges of climate change and population growth, with agricultural cooperatives playing a vital role in this transformation. However, many cooperatives struggle to deliver the expected value to their members.
Ismail Badraoui +4 more
wiley +1 more source
, 2012 The bankruptcy of big companies like Enron, Adelphia Communications, and others got people attention about accounting scandals. Those scandals happened because companies lack of related parties’ transactions disclosure.
Jayanthi, Niki
core
The impact of related parties’ transactions on sustainability performances: the Italian context
, 2023 Purpose: We analysed the influence of related parties’ transactions (RPTs) on environmental, social, and governance (ESG) performance. Methodology: The empirical analysis was conducted on a sample of Italian nonfinancial groups with parent companies ...
pozzoli m., palladino s., pisano s.
core
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 +5 more
wiley +1 more source