Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel II Accord
Sign Up to like & getrecommendations! Published in 2017 at "China journal of accounting research"
DOI: 10.1016/j.cjar.2016.08.003
Abstract: Abstract We examine the effects of the revised Basel II rules on bank managers’ discretionary behavior, specifically income smoothing and loan loss provisioning. As the revised rules exert greater regulatory pressure on corporate than retail… read more here.
Keywords: income smoothing; pressure income; smoothing banks; regulatory pressure ... See more keywords
Who should lead raw materials collection considering regulatory pressure and technological innovation？
Sign Up to like & getrecommendations! Published in 2021 at "Journal of Cleaner Production"
DOI: 10.1016/j.jclepro.2021.126762
Abstract: Abstract Government regulations have increased pressure on emissions-producing manufacturers. Due to regulatory pressure, manufacturers begin to invest in green technologies to reduce emissions, and collect end-of-life products as recycled raw materials. This paper analyzes who… read more here.
Keywords: regulatory pressure; materials collection; lead raw; pressure ... See more keywords
The role of regulatory pressure and competence in the application of accrual-based accounting through organizational culture
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DOI: 10.21511/ppm.17(1).2019.12
Abstract: The study aimed to examine the effect of regulatory pressure and competence on the application of accrual-based accounting through organizational culture. This research was conducted at the Central Maluku and South Maluku Regency regional work… read more here.
Keywords: regulatory pressure; based accounting; organizational culture; application accrual ... See more keywords
Digital Transformation and Green Innovation of Chinese Firms: The Moderating Role of Regulatory Pressure and International Opportunities
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DOI: 10.3390/ijerph192013321
Abstract: The digitalization of business processes has increasingly challenged conventional wisdom in corporate green innovation. This empirical paper studies the timely but theoretically underexplored relationship between digital transformation and green innovation in a developing country context.… read more here.
Keywords: digital transformation; transformation green; regulatory pressure; green innovation ... See more keywords