As the United States celebrates its semiquincentennial, explore the history of the accountancy profession’s essential role in ...

When you’re in a bad mood, it can feel like you’re living life on hard mode. But when you’re in a good mood, suddenly it seems like you’re in flow with the universe. Good things happen, you feel ...

Self-affirmation theory was proposed by psychologist Claude Steele in the late 1980s and remains popular today. The theory suggests we have a deep desire to craft a personal narrative that we are ...

After adopting fair value accounting for crypto assets in Q1 2025, MSTR reported a $17.44 billion unrealized loss on digital assets in Q4 2025. This drove EPS to negative $42.93, versus expectations ...

ABSTRACT: This paper examines the relationship between audit quality and earnings management, drawing on empirical evidence from publicly listed firms. Using discretionary accruals as a proxy for ...

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Whether or not you’ve heard the term “queer theory,” it’s likely to have impacted some aspect of your life. Click through to learn what queer theory is, how it’s used, and who has been involved with ...

A lot of us have trained ourselves to expect the worst—not because we want to be pessimists, but because figuring out how to be more positive often feels like an abstract concept, tied to forced, ...

Self-affirmations can help increase your self-worth and motivation. With regular practice, you can shift your focus toward your strengths and adapt to new circumstances more easily. Self-affirmation ...

ABSTRACT: Purpose: This study investigates the relationship between the advancement in Egyptian accounting standards and earnings management practices among listed companies in Egypt. Earnings ...