Results 51 to 60 of about 506 (202)

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, Reza Kahibavil, Su Li, Arian Amidi   +3 more
wiley   +1 more source

European Society for Paediatric Gastroenterology, Hepatology and Nutrition/North American Society for Pediatric Gastroenterology, Hepatology and Nutrition guidelines for treatment of functional constipation in children aged 0–18 years

Journal of Pediatric Gastroenterology and Nutrition, EarlyView.
Abstract Objectives Functional constipation (FC) is common in childhood, significantly impacting quality of life. Since the 2014 international guideline, new evidence has been published, and methods on making guidelines have developed. This treatment guideline for FC in children aged 0–18 years is a collaborative effort of the European and North ...
Morris Gordon, Anna de Geus, Mary Boruta, Marcin Banasiuk, Marc Benninga, Osvaldo Borrelli, Anil Darbari, Dawn Dore‐Stites, Michelle Gould, Juliette Hawa, Kirsten Jones, Alexandra Kilgore, Hayat Mousa, Samuel Nurko, Nikhil Thapar, Julie Khlevner, Vasiliki Sinopoulou, Merit Tabbers   +17 more
wiley   +1 more source

Real Earnings Management: Evidence From Vietnam

Journal of International Economics and Management, 2016
We examine real earnings management in Vietnamese listed firms. In accordance with prior literature, we find that real earnings management is more severe in firms that have low ROA, low market-to-book ratio.
Thu Hang Nguyen, Manh Hiep Nguyen
doaj  

Beyond Old Boys' Clubs: Financial Analysts' Utilization of Professional Connections

Journal of Accounting Research, EarlyView.
ABSTRACT Women often lack the opportunity to join exclusive social clubs, limiting the benefits they derive from their social networks. We investigate whether, when given the opportunity to interact with the right people in a professional setting, women gain greater advantages from these connections for career performance and advancement compared to ...
MENGQIAO DU, RACHEL XI ZHANG
wiley   +1 more source

THE INFLUENCE OF REAL EARNINGS MANAGEMENT ON PROFITABILITY: EVIDENCE FROM STATE-OWNED ENTERPRISES LISTED IN INDONESIA STOCK EXCHANGE YEAR 2014-2018 [PDF]

, 2019
Profitability is one of the financial information used by public to assess the performance of the company and make decision. It drives the company to perform the real earnings management and show the expected performance.
RIZKA AZHARI
core  

Accounting Manipulation of Financially Distressed Firms: Malaysian Evidence

, 2022
Firms approaching deterioration in financial performance may make income-increasing accounting choices in an attempt to survive what is probably deemed by the management as a temporary bad period.
Ghazali, Aziatul Waznah, Abdul Rahman, Rashidah, Mohd Sanusi, Zuraidah, Nia, Mojtaba Shayan, Shafie, Nur Aima   +4 more
core   +1 more source

Earnings management with the absence of income tax avoidance motivation: evidence from pre-, during, and post- global financial crisis [PDF]

AJAR (Asian Journal of Accounting Research)
Purpose – This study aims to examines both accrual and real-based earnings management (EM) behavior of listed corporations in tax-free countries during different economic situations. It also addresses the link between firm- and country-level determinants
Osama Atayah, Hazem Marashdeh, Allam Hamdan   +2 more
doaj   +1 more source

Monitoring Quality of Mafia‐Connected Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

Consensus? An Examination of Differences in Earnings Information Across Forecast Data Providers

Journal of Accounting Research, EarlyView.
ABSTRACT We compare the earnings information produced by the five largest forecast data providers (FDPs)—Bloomberg, Capital IQ, FactSet, I/B/E/S, and Zacks—and observe substantial differences across FDPs in both forecasted and actual street earnings values, and thus the earnings surprise, for the same firm‐quarter.
Stephannie Larocque, Jessica Watkins, Eric Weisbrod   +2 more
wiley   +1 more source

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

Abacus, EarlyView.
This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew, Max Baker, Xiaojiao Wang, Monique Sheehan   +3 more
wiley   +1 more source