Purpose The purpose of this study is to examine the association between two reporting mechanisms used by managers communicate risk information capital market: disclosure and earnings smoothing. Design/methodology/approach This juxtaposes competing hypotheses, “opportunistic” “signaling”, empirically investigates whether one dominates other for a sample large UK firms period 2005–2015. also uses...

Abstract Despite billions of dollars invested in recent decades by international aid agencies Africa, the state continent’s environment and its biodiversity continues to decay. Turning failure success is possible. This book presents pragmatic approaches learned from a wide diversity long-term projects both rich poor countries, distilled into twelve fundamental drivers success. The have been led...

Agri-food cooperatives allow farmers to improve their competitiveness and bargaining power. However, the specificities of organizational form, in which owners are decision makers, suppliers, clients, open door conflicts interest. Members’ opportunism comes aftermath this adversely affects cooperatives’ performance. Hence, knowing antecedents these undesirable opportunistic behaviors is an impor...

This study investigates the emergence of intellectual opportunism for game boosters in mobile social networks. It shows supply and demand upgrading levels These lucrative highlight a new temporary profession as boosters. Game facilitate framed newbie gamers who want to play at higher level without playing long time. professionally is due economic opportunism, promising their potential future in...