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1-10 Public accounting firms, law firms, management consultants, real estate firms, transportation companies, banks, insurance companies, and hotels are examples of service organizations. Service organizations tend to be labor intensive, have outputs that are difficult to define and measure, and have...
Striven stands apart from some of the other software on this list with its variety of industry-specific features for fields from nonprofits and property management to construction and law firms, in addition to consulting businesses. Features it offers that will particularly appeal to consultants inclu...
We then examine whether the impact of bank intervention on firms’ earnings management happens through the mechanism of financial constraints. A violation of debt covenant often leads to the renegotiation of credit agreement, which could contain more covenants, such as restricting access to credit and...
firms, they consume natural resources excessively, which poses significant problems to the sustainability of most traditional business models due to harm to the public interest (Pan et al.,2023). In recent decades, significant endeavors have been dedicated to the exploration of novel approaches for ...
They may work for law enforcement agencies, accounting firms specialising in fraud investigations, or insurance companies. Career paths in Management Accounting: Chartered Management Accountant (CIMA): This recognised qualification opens doors to roles like financial analyst, cost account...
asset size classes. Within each size class, a complete set of 76 ratios is shown for both profitable companies and companies with losses. The format of the book allows comparisons so that ratios which distinguish profitable firms are immediately visible, a real aid to improving financial ...
lawviolationFinancialreportingmisstatementsSustainable development requires overcoming opportunist behavior of economic entities towards environmental compartments. Another form of opportunist behavior is revealed in fraudulent financial reporting. The research objective is statistical comparison of environmental law ...
ENV_COURThere is equivalent to the interaction termTREAT×AFTER, whereTREATis a dummy variable that equals 1 for firms in an environmental court jurisdiction and 0 for other firms.AFTERis a dummy variable that equals 1 for the post-environmental court period and 0 for the pre-period. Because...
Lastly, the comparison of earnings management reveals that female CEOs are less likely to engage in accrual-based earnings management and more likely to engage in real earnings management than male CEOs. Table 3 provides Pearson correlations for the variables in the smaller sample used to test H2...