The Impact of Monetary Policy Shocks on Stock Price Crash Risk
International Journal of Finance &Economics, EarlyView.ABSTRACT This study examines the impact of monetary policy shocks (MPS) on future stock price crash risk (SPCR), using a sample of US firms from 1995 to 2019. We find that expansionary MPS significantly reduce the likelihood of SPCR, while contractionary MPS show no statistically significant effect on SPCR. These results remain robust after controlling
Shunshun Xu, Haifeng Guo, Yeqin Zeng
wiley +1 more source
International Evidence on the Relationship Between ESG Decoupling and Earnings Quality
International Journal of Finance &Economics, EarlyView.ABSTRACT This study examines the association between environmental, social, and governance (ESG) decoupling and earnings quality (EQ) using an international sample of firms over the period 2005–2024. ESG decoupling refers to the misalignment between firms' ESG disclosure and ESG performance. The results show that ESG decoupling is negatively associated
Sally Ahmed +2 more
wiley +1 more source
Application of deep learning in recognition of accrued earnings management. [PDF]
Heliyon, 2023 Li J, Sun Z.
europepmc +1 more source
International Evidence on the Relationship Between Financial Literacy and Corporate Cash Holdings
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study is the first investigation of the relationship between corporate cash holdings and financial literacy (FL). We find that a one‐standard‐deviation increase in FL is associated with an 8%–27% reduction in corporate cash holdings, depending on the measure of FL used.
Kenneth Yung +3 more
wiley +1 more source
Earnings Quality, Accruals and Subjective Goodwill Accounting [PDF]
This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality.
Yuko Katsuo
core
Performance Measures, Discretionary Accruals, and CEO Cash Compensation
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This paper examines the relative weights assigned to three performance measures—stock returns, accounting earnings, and operating cash flows—in determining executive cash compensation. We find that returns receive the highest weight, followed by earnings, while cash flows carry the least weight.
Ya Dai, Harrison Liu, Jennifer Yin
wiley +1 more source
Business cycles and earnings management strategies: a study in Brazilian public firms,
Revista Contabilidade & Finanças, 2019 This study contributes to the literature dealing with the influence of macroeconomic factors on accounting information quality, since it analyzes the earnings management strategies of firms, specifically identifying different discretionary behaviors ...
Edilson Paulo +1 more
doaj +1 more source
Financial reporting quality of ESG firms listed in China. [PDF]
PLoS One, 2023 Wu M, Abeysekera I.
europepmc +1 more source
Lewy Body Disease Across Aging: Clinical and Neuropathological Correlates in a Population Brain Bank
Movement Disorders, EarlyView.Abstract Background Lewy body disease (LBD) is defined by neuronal α‐synuclein pathology, but how Braak‐staged LBD relates to mixed neuropathology and clinical manifestations within a single population‐based cohort remains incompletely characterized. This is especially relevant in cohorts enriched for younger individuals, which may better inform real ...
Vitor Ribeiro Paes +13 more
wiley +1 more source
Investigating the persistence of earnings components and pricing test of abnormal changes in cash [PDF]
Management Science Letters, 2013 This paper investigates the persistence of earnings components and pricing test of abnormal changes in cash for selected firms listed on Tehran Stock Exchange (TSE).
Yaser Ahmadi, Khosro Faghani Makarani
doaj