Results 131 to 140 of about 417,023 (195)
The effect of earnings management on the asymmetric timeliness of earnings. [PDF]
Is earnings management affecting (driving) the measures of earnings conservatism?Ball et al. (2000) point out that the asymmetry in the recognition of good and bad news in earnings (faster recognition of bad news: earnings conservatism) is more ...
García Osma, Beatriz +2 more
core
Organisational dehumanisation: Authoritativeness as remedy
European Management Review, EarlyView.Abstract According to orthodoxy, the human relations movement was a watershed in rehumanising scientifically managed workplaces. In the wake of such purported reform, pundits (theorists and practitioners alike) have typically taken for granted that 21st century approaches to workplace superintendence, birthed in the wake of the Hawthorne Studies and ...
Jean‐Etienne Joullié +2 more
wiley +1 more source
Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses? [PDF]
The asymmetric recognition of gains and losses underlying conservative accounting is not taken into account by Jones (1991)-type accrual models. Recently, Moreira (2002) and Ball and Shivakumar (2005a) have proposed piecewise linear accrual models ...
Peter F. Pope, José A. C. Moreira
core
Ethology, EarlyView.Corpses are repositories of information about the cause of death. The distress of the bereaved acts as an honest signal drawing conspecifics to the body, enabling them to learn quickly about the death, adapt their behaviour, and spread knowledge of threats across multiple social levels.
Jacob Dembitzer, Dror Ben‐Ami
wiley +1 more source
From Regression to Reasoning: Predicting M&A Announcement Returns With Large Language Models
European Financial Management, EarlyView.ABSTRACT This study investigates whether large language models (LLMs) can predict short‐term market reactions to M&A announcements. We prompt OpenAI's latest reasoning models (o3, GPT‐5, and GPT‐5.1) to forecast whether the combined market value of acquirer and target will increase or decrease, drawing on deal‐, firm‐, and macroeconomic data for large ...
Maximilian Schreiter +2 more
wiley +1 more source
European Financial Management, EarlyView.ABSTRACT Sponsors are the key value‐generating resource for special purpose acquisition companies (SPACs). We identify a subgroup of sponsors—repeat sponsors—who have formed and managed multiple SPACs. Repeat sponsors identify target companies faster, and their SPACs merge with private companies of higher quality. However, these benefits are attenuated
Gustav Finne, Jesper Haga
wiley +1 more source
Audit quality, public ownership and firms' discretionary accruals management. [PDF]
Francis et al. (1999) and Becker et al. (1998) report evidence that audit quality acts as a constraint on both income-increasing and income-decreasing earnings management in public firms. These results raise several interesting questions.
Gaeremynck, Ann +2 more
core
A guide to transcriptional cyclin‐dependent kinases in cancer
The FEBS Journal, EarlyView.Transcriptional cyclin‐dependent‐kinases (tCDKs) facilitate gene expression by promoting RNA polymerase II (RNAPII) progression through discrete phases of the transcription cycle. Aberrant tCDK activity is detectable in different human cancers, thereby contributing to de‐regulated gene expression programs that drive oncogenic phenotypes.
Jennifer R. Devlin +2 more
wiley +1 more source
Dual‐Class Firms and Voluntary Disclosure of Earnings Guidance
Financial Management, EarlyView.ABSTRACT This paper shows that dual‐class firms issue more quarterly management earnings guidance, particularly when the guidance contains negative news. This effect is driven by the fact that insiders in dual‐class firms maintain sufficient control to be isolated from market pressure and disciplinary outcomes following disclosure.
Arash Dayani
wiley +1 more source
Residual Income Valuation and Stock Returns: Evidence From a Value‐to‐Price Investment Strategy*
Financial Review, EarlyView.ABSTRACT This paper contributes to the accounting and asset pricing anomalies literature by investigating the performance of value‐to‐price (V/P) strategies, and the relationship between V/P ratio and various risk proxies. If the V/P ratio successfully predicts future returns at stock level, we hypothesize that portfolios based on the V/P ratio ...
Ahmad Haboub +2 more
wiley +1 more source