Výsledky vyhledávání - "management incentives"

Akademický článek

Sticky cost determinants: Which one has the stronger impact?

Autor: Michelle Soegiharto, Dyna Rachmawati

Publikováno v: Indonesian Accounting Review, Vol 12, Iss 2, Pp 189-202 (2022)

Sticky cost is a phenomenon that can occur in companies and it is an unbalanced response of costs to changes in output. Since it can reduse company profits, it should not occur. Therefore, it is important to know the determinants that influence it so

Externí odkaz: https://doaj.org/article/ddacf6421d374ee2a39e8ef15922b0bc

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Akademický článek

COVID-19 Pandemic and Fraudulent Financial Reporting Motives in Emerging Markets: A Comparative Study

Autor: Mohammad Ali Bagherpour Velashani, Farqad Faisal Jadaan Sallal, Mahdi Salehi

Publikováno v: International Journal of Business and Development Studies, Vol 14, Iss 1, Pp 119-146 (2022)

The study aims to investigate and comparatively identify the effects of the COVID-19 pandemic on fraudulent reporting motives in three emerging markets, namely Iran, Iraq, and Egypt. The present research method is a descriptive survey. The statistica

Externí odkaz: https://doaj.org/article/2a812a4e85ef46f78b5245ac5bf78926

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Akademický článek

Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality

Autor: mohammadreza nik bakht, Gholamreza Soleymani amiri, mansour momeni, Amirhossein Hosseinpoor

Publikováno v: پژوهش‌های تجربی حسابداری, Vol 11, Iss 1, Pp 75-104 (2021)

In the last decade, Securities and Exchange Organization has required issuers listed in Tehran Stock Exchange and Iranian over the counter market to establish an audit committee (internal audit guidelines) having communication with an external audito

Externí odkaz: https://doaj.org/article/70eda5feee92427b88a82de91c7b29fd

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Akademický článek

Simulation analysis of incentives on employees' acceptance of foreign joint venture management practices: a case study

Autor: Zhang, Jingxiao, Ouyang, You, Li, Hui, Ballesteros-Pérez, Pablo, Skitmore, Martin

Publikováno v: Engineering, Construction and Architectural Management, 2020, Vol. 27, Issue 8, pp. 2047-2078.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/ECAM-06-2019-0321

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Akademický článek

Discretionary goodwill impairment losses in Europe

Autor: Gros, Marius, Koch, Sebastian

Publikováno v: Journal of Applied Accounting Research, 2019, Vol. 21, Issue 1, pp. 106-124.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/JAAR-03-2018-0039

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Akademický článek

Los pronósticos de los analistas como incentivo a la manipulación del resultado

Autor: Callao, Susana, Jarne, José Ignacio

Publikováno v: Revista Española de Financiación y Contabilidad, 2018 Mar 01. 47(1), 124-155.

Externí odkaz: https://www.jstor.org/stable/26597880

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Akademický článek

The Mechanism of Land Registration Program on Land Transfer in Rural China: Considering the Effects of Livelihood Security and Agricultural Management Incentives

Autor: Lei Xu, Shixiang Chen, Shuliu Tian

Publikováno v: Land, Vol 11, Iss 8, p 1347 (2022)

The key to a smooth land transfer (including land transfer-out and transfer-in) lies in the cooperation between the land supply and demand parties. Existing studies explore how land registration programs affect land transfer from a macro level or fro

Externí odkaz: https://doaj.org/article/9db5178fd3f64401a737ebffe87dc026

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