Matches in SemOpenAlex for { <https://semopenalex.org/work/W3141291805> ?p ?o ?g. }
- W3141291805 endingPage "100131" @default.
- W3141291805 startingPage "100131" @default.
- W3141291805 abstract "This study provides evidence that consumer co-operative societies (co-ops) drive reported earnings toward zero profit by adjusting sales, discretionary expenses, and costs of goods sold. Evidence also indicates that co-ops with small losses manage earnings up to avoid reporting losses and make small profits. Furthermore, earnings management tends to decrease after the 2013 MOSAL (Ministry of Social Affairs and Labor) regulation. This paper examines a highly significant and currently unresearched segment of the economy using a unique and comprehensive dataset of annual information on Kuwaiti co-ops. It also provides new insights on the role of government regulations in curbing the accounting practices co-ops managers use to misreport financial statements." @default.
- W3141291805 created "2021-04-13" @default.
- W3141291805 creator A5027334656 @default.
- W3141291805 date "2021-06-01" @default.
- W3141291805 modified "2023-10-18" @default.
- W3141291805 title "Earnings management and the role of MOSAL in co-ops" @default.
- W3141291805 cites W1528570143 @default.
- W3141291805 cites W157495182 @default.
- W3141291805 cites W1836538415 @default.
- W3141291805 cites W1904553393 @default.
- W3141291805 cites W1908031223 @default.
- W3141291805 cites W1968844465 @default.
- W3141291805 cites W1976431358 @default.
- W3141291805 cites W1981155309 @default.
- W3141291805 cites W1986187321 @default.
- W3141291805 cites W1999150752 @default.
- W3141291805 cites W2015983411 @default.
- W3141291805 cites W2020486659 @default.
- W3141291805 cites W2026921080 @default.
- W3141291805 cites W2034791987 @default.
- W3141291805 cites W2040767172 @default.
- W3141291805 cites W2046150255 @default.
- W3141291805 cites W2046757114 @default.
- W3141291805 cites W2065458735 @default.
- W3141291805 cites W2067171170 @default.
- W3141291805 cites W2067475882 @default.
- W3141291805 cites W2072129759 @default.
- W3141291805 cites W2074531150 @default.
- W3141291805 cites W2077587780 @default.
- W3141291805 cites W2082900780 @default.
- W3141291805 cites W2089056578 @default.
- W3141291805 cites W2106345481 @default.
- W3141291805 cites W2120084007 @default.
- W3141291805 cites W2144782082 @default.
- W3141291805 cites W2144857052 @default.
- W3141291805 cites W2172187066 @default.
- W3141291805 cites W2184547474 @default.
- W3141291805 cites W2329320632 @default.
- W3141291805 cites W2597584305 @default.
- W3141291805 cites W3011865677 @default.
- W3141291805 cites W3023181463 @default.
- W3141291805 cites W3121476230 @default.
- W3141291805 cites W3122176856 @default.
- W3141291805 cites W3122489987 @default.
- W3141291805 cites W3123109974 @default.
- W3141291805 cites W3123227524 @default.
- W3141291805 cites W3123493158 @default.
- W3141291805 cites W3123542525 @default.
- W3141291805 cites W3123777265 @default.
- W3141291805 cites W3123864908 @default.
- W3141291805 cites W3124170598 @default.
- W3141291805 cites W3124365414 @default.
- W3141291805 cites W3124368563 @default.
- W3141291805 cites W3124615575 @default.
- W3141291805 cites W3125244926 @default.
- W3141291805 cites W3125625161 @default.
- W3141291805 cites W3125677029 @default.
- W3141291805 cites W3125688476 @default.
- W3141291805 cites W4233224114 @default.
- W3141291805 cites W4239500287 @default.
- W3141291805 cites W1968770274 @default.
- W3141291805 doi "https://doi.org/10.1016/j.jcom.2021.100131" @default.
- W3141291805 hasPublicationYear "2021" @default.
- W3141291805 type Work @default.
- W3141291805 sameAs 3141291805 @default.
- W3141291805 citedByCount "2" @default.
- W3141291805 countsByYear W31412918052022 @default.
- W3141291805 crossrefType "journal-article" @default.
- W3141291805 hasAuthorship W3141291805A5027334656 @default.
- W3141291805 hasConcept C10138342 @default.
- W3141291805 hasConcept C121955636 @default.
- W3141291805 hasConcept C138885662 @default.
- W3141291805 hasConcept C144133560 @default.
- W3141291805 hasConcept C162324750 @default.
- W3141291805 hasConcept C175444787 @default.
- W3141291805 hasConcept C181622380 @default.
- W3141291805 hasConcept C27206212 @default.
- W3141291805 hasConcept C2778137410 @default.
- W3141291805 hasConcept C2781009383 @default.
- W3141291805 hasConcept C2781426361 @default.
- W3141291805 hasConcept C41895202 @default.
- W3141291805 hasConcept C521751864 @default.
- W3141291805 hasConceptScore W3141291805C10138342 @default.
- W3141291805 hasConceptScore W3141291805C121955636 @default.
- W3141291805 hasConceptScore W3141291805C138885662 @default.
- W3141291805 hasConceptScore W3141291805C144133560 @default.
- W3141291805 hasConceptScore W3141291805C162324750 @default.
- W3141291805 hasConceptScore W3141291805C175444787 @default.
- W3141291805 hasConceptScore W3141291805C181622380 @default.
- W3141291805 hasConceptScore W3141291805C27206212 @default.
- W3141291805 hasConceptScore W3141291805C2778137410 @default.
- W3141291805 hasConceptScore W3141291805C2781009383 @default.
- W3141291805 hasConceptScore W3141291805C2781426361 @default.
- W3141291805 hasConceptScore W3141291805C41895202 @default.
- W3141291805 hasConceptScore W3141291805C521751864 @default.
- W3141291805 hasIssue "1" @default.
- W3141291805 hasLocation W31412918051 @default.
- W3141291805 hasOpenAccess W3141291805 @default.