Results 131 to 140 of about 506 (202)

Selling to buy: Asset sales, acquisition financing, and value creation

Journal of Financial Research, Volume 49, Issue 2, Page 703-739, Summer 2026.
Abstract In line with increased liquidity offered by asset sales, our findings show that firms selling large assets prior to acquisitions are more likely to use cash as payment method. Additionally, we find that in subsequent cash acquisitions, firms using cash stemming from asset sales experience higher announcement abnormal returns compared to firms ...
Christos Mavrovitis (Mavis), Nathan P. McNamee, Nickolaos G. Travlos   +2 more
wiley   +1 more source

CEO‐employee pay ratio disclosure and dividend policy

Journal of Financial Research, Volume 49, Issue 2, Page 782-820, Summer 2026.
Abstract We examine whether and how the magnitude of the CEO pay ratio affects dividend policy in the context of inequality‐averse investors. Our results demonstrate a positive association between the two and remain robust to endogeneity concerns. We find that the CEO pay ratios positively affect dividends irrespective of whether CEO compensation ...
Rajib Chowdhury, John A. Doukas
wiley   +1 more source

DETEKSI PEWAKTUAN MANAJEMEN LABA MELALUI AKTIVITAS RIEL DAN KAITANNYA DENGAN PERSISTENSI LABA

, 2014
By analyzing the quarterly financial report, this research aims to provide empirical evidence about the timing of earnings management activities based riels This study tested three earnings management proxy riel operating cash flow is abnormal ...
Nining Ika Wahyuni
core  

Competition Enforcement and Accounting for Intangible Capital

The Journal of Finance, Volume 81, Issue 3, Page 1217-1263, June 2026.
ABSTRACT Antitrust laws mandate review of mergers and acquisitions (M&As) that exceed an asset size threshold based on accounting standards that exclude most intangible capital. We show that this exclusion leads to thousands of intangible‐intensive M&As being nonreportable. Acquirers in nonreportable deals achieve higher equity values and price markups,
JOHN D. KEPLER, CHARLES G. MCCLURE, CHRISTOPHER R. STEWART   +2 more
wiley   +1 more source

Pension accounting information and firm value: An analysis of FTSE 100 companies. [PDF]

Heliyon, 2023
Kirkpatrick AK, Radicic D.
europepmc   +1 more source

Fund holdings and real earnings management: An empirical analysis of the Chinese A-share market. [PDF]

Heliyon
Lian L, Zhao D, Dong Q.
europepmc   +1 more source

Do powerful CEOs matter for earnings quality? Evidence from Bangladesh. [PDF]

PLoS One, 2023
Arif HM, Mustapha MZ, Abdul Jalil A.
europepmc   +1 more source

KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]

Sci Data
Na H, Song W, Han S, Jo D, Myung S, Kim H.   +5 more
europepmc   +1 more source

Evidence supporting a cultural evolutionary theory of prosocial religions in contemporary workplace safety data. [PDF]

Sci Rep, 2022
Gu Y, Mao CX, Johnson T.
europepmc   +1 more source

Labor unionization and real earnings management: Evidence from labor elections. [PDF]

PLoS One
Astvansh V, Wang B, Chen T, Qu JC.
europepmc   +1 more source