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Kamaludin Kamaludin, Akram Harmoni Wiardi
Pág. 327 - 336
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Catarina Gonçalves Dias, Inna Choban de Sousa Paiva and Luísa Cagica Carvalho
This study draws on agency theory and evaluates the effect of the remuneration structures of board members on earnings management, proxied by discretionary accruals. To achieve the objective, this study uses a multiple regression model and a hand-collect...
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Cláudia Pereira, Beatriz Castro, Luís Gomes and Helena Canha
We investigate whether accounting information system quality has an impact on the level and efficiency of firms? investments. While firms? growth depends on investment and financing decisions, accounting information is fundamental for the decision-making...
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Frode Kjærland, Kristian Forbord, Are Oust and Håkon Stephani
The main issues of accounting reporting regarding goodwill are whether a firm?s management reliably conveys their private information about future earnings, and whether they disclose value-relevant and useful information to accounting users. In the curre...
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Ayshe Hyusein,Serife Z. Eyupoglu
AbstractPurpose: The main objective of this study was to provide empirical evidence in order to enhance the understanding of how ethical leadership influences employees? organisational citizenship behaviours and occurrence of social loafing through the m...
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Sandy Harianto
Pág. 204 - 216
This study aims to explore the effect of political connections, external auditor quality, and family ownership on real and discretionary accrual earnings management practices in public companies in Indonesia. So far, previous studies have shown inconclus...
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Corrado lo Storto
Data relative to the water services industry in Italy indicate that there is a serious infrastructure gap between the southern regions and isles and the rest of the country. In these geographical areas, water utilities are provided with substantial publi...
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Yuni Pristiwati Noer Widianingsih, Doddy Setiawan, Y. Anni Aryani and Evi Gantyowati
Firm-specific risk causes opinion differences on whether it relates to price informativeness or errors. The main difference is related to the disparity in information transparency. Therefore, this study tests the relationship between accrual management a...
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Henrik Axelsen,Johannes Rude Jensen,Omri Ross
Pág. 51 - 75
While previously a nascent theoretical construct, decentralized autonomous organizations (DAO) have grown rapidly in recent years. DAOs typically emerge around the management of decentralized financial applications (DeFi) and thus benefit from the rapid ...
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Paulette A. Meikle and Lekeitha R. Morris
In this paper, we examine university discretionary interpretation of the 2020 social upheaval that emanated from George Floyd?s murder as an element of university social responsibility (USR) policymaking. The paper addresses two research questions: (a) W...
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