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
Information-Processing Entropy and Heterogeneous Sentiment Reaction Windows: Evidence from S&P 500 Stocks. [PDF]
Entropy (Basel)Peng CY.
europepmc +1 more source
U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
wiley +1 more source
Gestational Diabetes in Somali Women: Neglected Risks for Maternal and Neonatal Health. [PDF]
Int J Womens HealthMudei NM, Adawe MMM, Ali HA, Mohamud KH.
europepmc +1 more source
The Journal of Wildlife Management, EarlyView.When compared to resident lizards of the corresponding age class, juvenile headstarted Texas horned lizards soft‐released into an urban population exhibited more favorable responses to short‐term translocation objectives (i.e., daily movement rates, home range sizes, and survival rates) than did conspecifics headstarted to the adult age class ...
Forrest P. Nielsen +7 more
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Financial trading decision model based on deep reinforcement learning for smart agricultural management. [PDF]
PeerJ Comput SciFan D, Ab Razak NH, Soh WN.
europepmc +1 more source
Integrating Machine Learning and StoDyM for Check Dam Site Selection on the Loess Plateau, China
Land Degradation &Development, EarlyView.ABSTRACT Severe soil erosion in the Loess Plateau has led to significant land degradation, threatening agricultural productivity and ecosystem stability. Check dams, as a critical soil–water conservation measure, have proven effective in mitigating sediment loss and reclaiming farmland.
Hongwei Ma +3 more
wiley +1 more source
Speculative Trading in Energy Markets: Evidence from Macroeconomic Surprises. [PDF]
Energy J (Camb)Boucher SP, Gagnon MH, Power GJ.
europepmc +1 more source
Stock investment analysis, idiosyncratic risk and abnormal return [PDF]
Proceedings of the 15th International Symposium on Management (INSYMA 2018), 2018 Florens Natalia Handayani Sibarani +1 more
openaire +1 more source
Gait Alterations Due to DCC Gene Variants in Individuals with Congenital Mirror Movements
Movement Disorders Clinical Practice, EarlyView.Abstract Background Congenital Mirror Movement Syndrome (CMMS) involves involuntary movements on one side of the body while voluntary movements are performed on the other side. They disrupt left–right coordination and can be caused by a pathogenic variant in the DCC gene.
Nok‐Yeung Law +7 more
wiley +1 more source