Research background: Earnings manipulations are a global phenomenon, the aim of which is not only to improve financial position in accordance with Positive Accounting Theory, but also other goals company management strategy. However, diversity company’s along corporate life cycle crucial factors influencing quality earnings and existence, scope application downward upward management. Purpose ar...

The influence of market sentiments on the bankruptcy risk propensity firms has been extensively explored in literature. However, less attention paid to whether corporate life cycle plays any role this nexus. purpose research is unveil how responds sentiments, and sentiments–risk relationship varies over different stages cycle. Using a sample 301 Pakistani non-financial listed for 2005–2014, we ...

This study examines the influence of financial distress on corporate restructuring decisions and whether this varies across Firm Life Cycle (FLC) stages Pakistani non-financial listed firms for 12 years from 2005 to 2016 inclusive. FLC are measured using Dickinson model Altman Z-score, respectively. Corporate is segregated into equity debt restructuring. The data analyzed a panel logistic regre...

Corporate retained profits have well-determined effects on both total and non-durable consumers’ expenditure, with coefficients which do not differ significantly from those on disposable income in a standard consumption function; the effects also appear in a life-cycle model which excludes disposable income. Retentions convey no useful information about future values of the other arguments of e...

this paper presents the results obtained from the life cycle assessment (lca) of the productionof sicilian artichokes (cynara scolymus) with the aim of reducing impacts, interpreting the results, suggesting possible improvements and enriching the sustainability knowledge already existing in the agro food field. artichokes represent one of the excellent italian agricultural products even if stil...

urban sinks accumulate phosphorus and other elements and may serve as sources of secondaryraw materials. this paper evaluates phosphorus sources based on their environmental impact. in a life cycleassessment (lca) the conventional production was used as a yardstick against which tomeasure the performanceof two recycling options: spreading of sewage sludge and phosphorus recovery from municipal ...