Pressure‐Driven Cash Holdings Under Biodiversity Risk
European Financial Management, EarlyView.ABSTRACT This study examines how biodiversity risk affects corporate cash holdings and the mechanisms shaping this relationship. We find that firms facing higher biodiversity risk significantly increase cash reserves. Internal CSR governance and external institutional pressures both reinforce precautionary cash policies, highlighting the importance of ...
Kangding Wang, Tongbin Xu, Min Yang
wiley +1 more source
Board Independence and Adjustment Speed of CEO Inside Debt
European Financial Management, EarlyView.ABSTRACT We find that firms with more independent directors adjust CEO inside debt towards an optimum more quickly. This effect is more pronounced in financially unconstrained, growth, and under‐levered firms, and also firms led by more powerful or overconfident CEOs.
Bonnie Buchanan, Shuhui Wang, Tina Yang
wiley +1 more source
Analisis Pengaruh Grup Bisnis dan Praktik Ekspropriasi Terhadap Manajemen Laba Dengan Kepemilikan Keluarga Sebagai Variabel Moderasi”. [PDF]
, 2014 Penelitian ini bertujuan untuk menganalisis pengaruh grup bisnis dan praktik ekspropriasi terhadap manajemen laba, serta kepemilikan keluarga sebagai variabel pemoderasi.
Lestari, MayaPuji
core
Unconditional Accounting Conservatism and Real Earnings Management
, 2018 This research examines the relationship between unconditional accounting conservatism and real earnings management in China’s corporations. Using the regression models, the real earnings management proxies are found by the abnormal cash flow of ...
Han Li
core +1 more source
Earnings management and judicial recovery: evidence for brazilian companies
Revista Ambiente ContábilPurpose: This study investigated the relationship between judicial recovery and insolvency with the Real Earnings Management (REM) level of publicly traded Brazilian companies in the period 2016-2020.
Gustavo Sousa Ribeiro +2 more
doaj +1 more source
The Effect of Traffic Congestion on Labour Investment Efficiency
European Financial Management, EarlyView.ABSTRACT The study examines the effects of headquarters‐city traffic congestion on labour investment efficiency. The results indicate that firms headquartered in congested cities may engage in inefficient labour investment decisions. Further analysis indicates that the inefficiency is associated with both overinvestment and underinvestment in labour ...
Rajib Chowdhury
wiley +1 more source
The relation between real earnings management and managers error in earnings per share forecast
, 2016 There are various researches on accruals-based earnings management. The earnings management can be done by accruals or real activities or both of them.
Reza Shahriari, Mohammad +1 more
core
Manajemen laba: bagaimana dampaknya terhadap IPO underpricing? [PDF]
, 2017 The purpose of this research was to investigate the effect of accrual and real earning management on IPO underpricing which was measured by initial return, on the first day of trading in Indonesia Stock Exchange, of Indonesian manufacturing companies ...
Purwohedi, Unggul +2 more
core +1 more source
Earnings management in socially responsible firms around seasoned equity offerings: Evidence from France, Germany, Italy and Spain. [PDF]
Heliyon, 2023 González-Sánchez M +2 more
europepmc +1 more source
Measuring Thematic Funds Performance via an Approach Based on Observable and Latent Factors
European Financial Management, EarlyView.ABSTRACT This paper investigates whether thematic equity funds deliver abnormal performance relative to conventional global equity funds. Using Fama‐French models augmented with latent factors, we estimate fund‐level alphas, and apply the false discovery rate methodology to an estimated three‐group mixture distribution, separating good, null and bad ...
Maria Debora Braga +2 more
wiley +1 more source