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Corporate Environmental Management, Climate Change and Sustainable Development
The United Nations action plan for sustainable development, named “Transforming Our World: The 2030 Agenda for Sustainable Development” represents an international governance arrangement in response to the recent environmental challenges and social inequalities. Importantly, the Sustainable Development Goals (SDGs) framework sets a purpose to protect human rights, end poverty, reduce inequality, protect the planet and its natural resources, and enhance sustainable economic growth. Recently, due to the deterioration in global environmental conditions, increasing stakeholder demands, and stricter regulations and law all over the world, firms have realized the importance of integrating Sustainable Development Goals (SDGs) into their strategic orientations in order to enhance their environmental, social performances and keep sustainable development.
Use of Non-Financial Performance Measures in Managers' Compensation Contracts as Earnings Management Constraints
Earnings management literature argues that managers' compensation contracts are based on Financial Performance Measures (FPM). Indeed, the accounting earnings have been the subject of several studies. A few of them have attempted to check whether to introduce the Non-Financial Performance Measures (NFPM) as a constraint on earnings management. The aim of this paper is to empirically test the impact of NFPM on earnings management behavior. Our sample consists of 89 Canadian listed firms pertaining to three sectors for the period, 1997-2006. The results are conclusive and showed that there is a negative relationship between Discretionary Accruals (DA) as a proxy for earning management and the relative importance of NFPM in managers' compensation contracts, suggesting that NFPM acts as an additional earnings management constraint.
The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
The term ethical finance refers to finance that considers environmental, social, and governance (ESG) aspects influencing a borrower and/or its possessions. The authors provide a fresh look at ESG aspects along with CSR implementation for sustainable development, which has global and long-term repercussions.
Contemporary Research in Accounting and Finance
The book compiles a comprehensive set of case of studies in business and accounting from the MENA region. These case studies consist of practical research studies with strong theoretical foundations. Hence, the book is a guide to the industries in various sectors regarding the best practices for efficient business and accounting management. In addition, the book will serve as an important teaching reference for business and accounting courses in the MENA region.
The Interaction between Accruals Management and Financial Engineering with Special Purpose Entities
We present evidence consistent with managers using opportunistic Special Purpose Entities (SPE) and discretionary accruals as substitutes to manage reported earnings. Using a sample of industrial US listed firms for the period 2000-2004; we estimate a set of simultaneous equations that captures managers' incentives to manipulate reported earnings. We find a significant negative association between discretionary accruals and opportunistic SPE after controlling some determinants of each variable. Also, results show that opportunistic SPE are less variable than the normal variation of such entities and present a zero mean across years. Overall, our research show that managers use discretionary accruals and opportunistic SPE as partial substitute to manage reported earnings. Despite sensitivity checks, measurement error in discretionary accruals proxy and opportunistic SPE estimation model remains an alternative explanation for the results.
Corporate Social Responsibility in the Practice and in the Classroom
This book presenting several different cases from various parts of MENA region it showcases how companies cope with the changing economic and social challenges toward the longer-term sustainable development. Carefully selected a variety of case studies prepared by leading authors from the region offer actional insights into incorporating corporate social responsibility and sustainability practices into businesses in the MENA region. This book offers examples of how including social responsibility into everyday life can benefit organizations, society, and the environment. Further, the book provides a unique combination of academic, industrial, and local approaches. Perfect for students taking courses on strategic management, corporate social responsibility, business ethics, marketing, international business, or sustainability management during their undergraduate degrees and at the graduate level as part of an MBA program. This book is also an indispensable resource for consulting and training companies who work with other professionals.
Islamic Accounting And Finance: A Handbook
Islamic finance is one of the fastest-growing sectors in international banking and finance. Owing to the increasing availability and ease of access to Islamic services, Islamic finance has become increasingly important not only in Muslim countries, but around the world, making it a global industry. Under the Gulf Cooperation Council (GCC) as well as in some regions, such as the Middle East and North Africa, a dual financial system is implemented, where Sharia-compliant products are marketed alongside conventional financial systems.In this thoroughly researched collection of chapters, researchers from around the world examine the role of Islamic finance in the economies and prospects of diffe...
AI and Business, and Innovation Research: Understanding the Potential and Risks of AI for Modern Enterprises
This book provides a comprehensive overview of the latest trends and developments in AI and business innovation research. In today's rapidly changing business environment, artificial intelligence (AI) has become an essential tool for innovation and growth. From marketing and customer service to supply chain management and product development, AI is transforming the way businesses operate, allowing them to make better decisions and achieve their goals faster and more efficiently than ever before. However, the integration of AI into business operations is not without its challenges and risks. There are concerns about data privacy, cybersecurity, and the potential for AI to disrupt traditional ...
The Implementation of Smart Technologies for Business Success and Sustainability
Industry 4.0 technologies identified as the main contributor to the digitalization era. New technology delivers optimal outputs by utilization of effective resource. Therefore, smart technologies that has inventive and creative objects became critical to enterprise; recent studies shows that its led enterprises business such as SMEs to considerable investments, which many organizations over the world attempt to use innovative technologies such as IoT and AI, these technologies have potential on sustainable business models. In addition to that, innovation usage in business models led to significant benefits towards sustainability concept in SMEs marketplace. Furthermore, Sustainability object...
Titrisation des Créances et Manipulations Comptables
Résumé L'objectif de ce travail est d'analyser la gestion réelle des bénéfices par le gain de titrisation. Dans une première étape, nous identifions les déterminants du gain de titrisation à savoir les déterminants financiers, économiques de gouvernance ainsi que d'autres variables de contrôle. Dans une seconde étape, nous examinons l'interaction entre les accruals discrétionnaires et les gains de titrisation en utilisant un système d'équations simultanées estimé selon la méthode SURE (Zellner 1962). Finalement, nous analysons l'impact du gain de titrisation sur l'opinion des auditeurs ainsi que sur les rentabilités boursières. Les résultats montrent que les gains de titrisations sont déterminés par des considérations économiques, financières, de gouvernance et d'autres variables de contrôle. En second lieu, l'estimation du système d'équations simultanées montre que les accruals discrétionnaires et les gains de titrisation sont deux outils substituables. Enfin, les auditeurs ne signalent pas les effets négatifs des gains à travers leurs opinions et les investisseurs ne valorisent pas correctement l'impact de ces gains sur la valeur de la firme.
