Business strategy typologies and the preference of earnings management practices: Evidence from Indonesian listed firms

A Herusetya, EA Sambuaga… - Cogent Business & …, 2023 - Taylor & Francis
We examine the relationship between business strategy typologies and managers'
involvement in accrual earnings management (AEM) and real activities manipulation (RAM) …

Analysis of Systemic Risk Scenarios and Stabilization Effect of Monetary Policy under the COVID-19 Shock and Pharmaceutical Economic Recession

H Dong, Y Zheng, N Li - Sustainability, 2023 - mdpi.com
The Global Financial Crisis (GFC) will cause turbulence in the pharmaceutical market and
the stagnation of market liquidity, leading to a deep recession in the pharmaceutical …

[HTML][HTML] The Mediator Role of Risk Management in the Relationship between Business Strategy and Tone of Risk Disclosure

A Azimianmoez, A Aflatooni… - Financial Accounting …, 2023 - jfak.journals.ikiu.ac.ir
Purpose: The main objective of this research is to determine the impact of risk management
on the relationship between business strategy and firm's risk disclosure. Method: The …

Market operating leverage and expected stock returns

RD Taussig - Journal of Corporate Accounting & Finance, 2022 - Wiley Online Library
This article's main goal is to analyze the impact of market operating leverage (OL) on
expected stock returns. While OL has been analyzed substantially in the literature, the …