Results 101 to 110 of about 2,995 (254)

Decision usefulness of SME financial statements in Sri Lanka

Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon, Umesh Sharma, Grant Samkin   +2 more
wiley   +1 more source

Short‐Term Profits for Long‐Term Value: Corporate ESG Dilemmas Under Earnings Pressure and Pathways to Governance

Accounting &Finance, EarlyView.
ABSTRACT This study examines the negative effect of earnings pressure (EP) on corporate environmental, social, and governance (ESG) performance and explores governance mechanisms that can address this problem. Drawing on behavioural agency theory and incorporating insights from resource allocation theory and agency theory, this paper identifies the key
Sha Tang, Abdullahi D. Ahmed, Chante Jian Ding   +2 more
wiley   +1 more source

Beyond profit maximization: The effect of cooperative governance on insolvency risk in the Brazilian supplementary healthcare industry

Annals of Public and Cooperative Economics, EarlyView.
Abstract Traditional bankruptcy literature has primarily focused on commercial enterprises, often overlooking the unique dynamics of cooperatives and other small organizations. This study addresses this g ap by developing a predictive model for insolvency risk within Brazil's supplementary health sector, encompassing both for‐profit and not‐for‐profit ...
Thiago de Oliveira Victorino, Arthur Gomes Nery, Rodrigo Lima Rangel   +2 more
wiley   +1 more source

Business Realism—A New Account of Morality and Power in Business Ethics

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This article introduces a new account of morality and power in business ethics called “business realism”. To this end, it first outlines the political realism literature—a view in political philosophy that deals with the question of the relation between morality and politics.
Iwan Alijew
wiley   +1 more source

Measuring Public Sentiment on Corporate Sustainability Through Big Data and Social Media Analytics

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT Currently, corporate sustainability is primarily assessed through companies' own sustainability reports and evaluations conducted by NGOs and rating agencies. These approaches present several limitations, including potential reporting bias and limited transparency in evaluation methodologies. In response, this paper proposes CSR‐IRIS‐v2, a big
Adriana M. Barbeito‐Caamaño, Ricardo Chalmeta   +1 more
wiley   +1 more source

Steering Sustainability: Empirical Insights Into Enhancing ESG Ratings via CSR Committees

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This study contributes to the ongoing discussion on the increasing importance of corporate social responsibility (CSR) committees and their characteristics in driving a stronger focus on sustainability. Using ESG and financial data from Refinitiv/Datastream, governance information from BoardEx, and country‐level indicators from Eurostat, we ...
Andrea Caccialanza, Matteo Cotugno, Salvatore Perdichizzi, Riccardo Torelli   +3 more
wiley   +1 more source

Universities Fostering Financially Healthy Competencies: Mitigating Domestic Bias for Optimal Decision‐Making

Bulletin of Economic Research, EarlyView.
ABSTRACT This study explores the relationship between financial capability and domestic bias in investment decisions among economics and business students at the University of Santiago de Compostela. Financial capability is defined as the combination of knowledge, attitudes, and behaviors that enable individuals to make informed financial decisions and
Marcos Álvarez‐Espiño, María‐Celia López‐Penabad, Leandro Benito‐Torres   +2 more
wiley   +1 more source

The bread of Toledo: Prices and political economy, 1535–1800

The Economic History Review, EarlyView.
Abstract We study the market for common white bread in the city of Toledo through a new 266‐year‐long series of bread prices, obtained from the cash purchases and wholesale bread‐for‐wheat contracts of large institutions. Our data are strongly consistent with fragmentary evidence on retail price regulation, as well as with shorter series from other ...
Mauricio Drelichman, David González Agudo   +1 more
wiley   +1 more source

Minimizing unnecessary tax audits using multi-objective hyperparameter tuning of XGBoost with focal loss. [PDF]

Front Artif Intell
Malashin IP, Masich IS, Tynchenko VS, Gantimurov AP, Nelyub VA, Borodulin AS.   +5 more
europepmc   +1 more source

Understanding organizational–professional conflict: The effects of organizational controls and professional field strength

European Management Review, EarlyView.
Abstract Organizational–professional conflict (OPC) occurs when organizations encourage professionals such as doctors, accountants, and lawyers to behave in ways that are not consistent with their professional norms. This may lead to unethical behavior, while it also reduces job satisfaction and increases turnover intentions.
Sander van Triest, Helena Kloosterman, Christopher Williams   +2 more
wiley   +1 more source