Related Party Transactions; Earnings Management; Accounting Standards; Corporate Governance - Articles

Exploring Resistance to Change as a Determinant of AI Adoption among Accountants in Greece (Articles)

Marios Sotiropoulos

Theoretical Economics Letters Vol.15 No.6, December 24, 2025

DOI: 10.4236/tel.2025.156084 72 Downloads 554 Views Citations
The Practical Dilemma and Optimization Path of Ferry Subsidy Strategy under the Livelihood Attribute: A Study Based on the Cost-Benefit Perspective (Articles)

Huibing Cheng, Siyuan Liu, Jinfeng Deng, Qi Liu, Xin Zhang, Xilai Tong, Jingrong Cao

World Journal of Engineering and Technology Vol.14 No.1, December 24, 2025

DOI: 10.4236/wjet.2026.141005 42 Downloads 483 Views Citations
Impact of Green Accounting Technology Innovations on the Environment: A Study on Incepta Pharmaceuticals Limited (Articles)

Tahmida Naznin, Md. Solaiman Hossain

Journal of Human Resource and Sustainability Studies Vol.14 No.1, February 6, 2026

DOI: 10.4236/jhrss.2026.141005 90 Downloads 521 Views Citations
AI and Accounting Ethics: Navigating Ethical Challenges in Algorithmic Decision-Making^* (Articles)

Simon Peter Mulati

Open Journal of Accounting Vol.15 No.2, March 30, 2026

DOI: 10.4236/ojacct.2026.152009 85 Downloads 565 Views Citations
Green Operation Paths and Performance Optimization of Railway Freight Transportation under China’s Dual Carbon Targets: Mechanism Analysis, Quantitative Modeling and Empirical Verification (Articles)

Xi Chen, Huibing Cheng, Dengheng Zheng

Open Journal of Social Sciences Vol.14 No.4, April 22, 2026

DOI: 10.4236/jss.2026.144020 17 Downloads 151 Views Citations
This article belongs to the Special Issue on Sustainable Development and Environmental Stewardship
Study of Improving the Community Governance Mode by Constructing the Demand Ways for the Rational Public Opinion (Articles)

Yang Yang

Open Journal of Political Science Vol.5 No.5, October 31, 2015

DOI: 10.4236/ojps.2015.55032 6,977 Downloads 8,522 Views Citations
The Social Determinants of Health and the Role of the Health Care System: A Case Study of the Significance of Good Governance in Public Hospitals in South Africa (Articles)

Adam Fusheini, John Eyles, Jane Goudge

Health Vol.8 No.12, September 28, 2016

DOI: 10.4236/health.2016.812131 2,772 Downloads 7,531 Views Citations
Is It Possible for Government and Society Co-Governance Come True?—Take the Town of Houjie, Dongguan City, as an Example (Articles)

Mengyuan Deng

Open Journal of Social Sciences Vol.7 No.2, February 28, 2019

DOI: 10.4236/jss.2019.72022 947 Downloads 2,020 Views Citations
This article belongs to the Special Issue on Public Administration
Health Sector Governance: An Overview of the Legal and Institutional Framework in Bangladesh (Articles)

MD Parvez Sattar

Open Journal of Social Sciences Vol.9 No.11, November 30, 2021

DOI: 10.4236/jss.2021.911027 728 Downloads 6,470 Views Citations
Research on Playing the Role of Emerging Social Groups in Building the Governance System and Governance Capacity of Socialist Modernized International Metropolis (Articles)

Cuiting Jiang

Open Journal of Political Science Vol.14 No.2, April 17, 2024

DOI: 10.4236/ojps.2024.142013 179 Downloads 671 Views Citations
Assessment of the “Shiliuzi” Mediation Mechanism’s Effectiveness and Paths of Optimization (Articles)

Meiling Guo

Open Journal of Social Sciences Vol.12 No.4, April 25, 2024

DOI: 10.4236/jss.2024.124025 98 Downloads 491 Views Citations
Challenges of Decentralization in Liberia: An Analysis of Effectiveness in Improving Local Governance and Public Service Access (Articles)

Lawrence Larsala, Bless Kwesi Chaka

Open Journal of Business and Management Vol.13 No.4, July 14, 2025

DOI: 10.4236/ojbm.2025.134141 104 Downloads 879 Views Citations
Digital Platforms as Supranational Regulators: Reconfiguring State Power in the Digital Era (Articles)

Julie Lopes Damame

Beijing Law Review Vol.16 No.4, October 17, 2025

DOI: 10.4236/blr.2025.164105 109 Downloads 855 Views Citations
Institutional Collective Action and Metropolitan Governance in Latin America: A Theoretical Framework (Articles)

Richard C. Feiock, Edgar Ramírez De La Cruz, Soyoung Kim, Wooje Kim

Current Urban Studies Vol.14 No.2, June 4, 2026

DOI: 10.4236/cus.2026.142008 6 Downloads 64 Views Citations
An Assessment of the Effects of Procurement Management on Project Performance at the Lusaka Water Supply and Sanitation Company (LWSC) (Articles)

Maybin Chipili, Chikusela Sikazwe, Erastus Mwanaumo

Open Journal of Business and Management Vol.14 No.1, January 7, 2026

DOI: 10.4236/ojbm.2026.141017 113 Downloads 622 Views Citations
Why Earnings Surprises Move Stocks So Sharply: Insights from the Potential Payback Period (PPP) or “Dynamic P/E Ratio” (Articles)

Rainsy Sam

Journal of Mathematical Finance Vol.15 No.4, November 3, 2025

DOI: 10.4236/jmf.2025.154029 56 Downloads 476 Views Citations
How SIRRIPA Addresses the Irrelevance of the P/E Ratio in Sectoral Comparison and Reveals Hidden Market Rationality in Equity Valuation
—The Cases of Palantir, NVIDIA, and Micron Technology (Articles)

Rainsy Sam

Journal of Mathematical Finance Vol.15 No.4, November 17, 2025

DOI: 10.4236/jmf.2025.154033 71 Downloads 412 Views Citations
Issue in Implementing Customer Operations Performance Center (COPC) (Articles)

Yingyu Xu, Xinyuan Xi, Yuki Todo

Journal of Software Engineering and Applications Vol.6 No.8, July 26, 2013

DOI: 10.4236/jsea.2013.68053 7,123 Downloads 11,592 Views Citations
Dealing with Complex Management Problems (Short Communications)

Vincent Omachonu

Open Journal of Business and Management Vol.2 No.1, January 16, 2014

DOI: 10.4236/ojbm.2014.21002 6,484 Downloads 10,597 Views Citations
Quality Enhancement of Corporate Management Systems: An Overview of Best Management Practices (Articles)

Giron Kamonja, Yan Liang, Muhammad Tayyab Sohail, Shahzad Ahmad Khan

Journal of Service Science and Management Vol.7 No.4, August 26, 2014

DOI: 10.4236/jssm.2014.74027 6,298 Downloads 9,046 Views Citations

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