Results 191 to 200 of about 13,047 (306)

Performance Measures, Discretionary Accruals, and CEO Cash Compensation

open access: yesJournal 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

U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA

open access: yesJournal 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

Effect of age class on the survivorship and spatial movement patterns of headstarted Texas horned lizards soft‐released into an urban population

open access: yesThe 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
wiley   +1 more source

Fundamental Value Investors: Characteristics and Performance

open access: yes
We examine novel data on the detailed investment decisions of professional value investors. We find evidence that value investors are not easily defined: they exploit traditional tangible asset valuation discrepancies such as buying high book-to-market ...
Kern, Andrew, Gray, Wesley
core  

DaxibotulinumtoxinA for Injection in Adults with Cervical Dystonia: Clinical Insights from a Real‐World Early Experience Program

open access: yesMovement Disorders Clinical Practice, EarlyView.
ABSTRACT Background DaxibotulinumtoxinA for injection (DAXI), a novel botulinum toxin (BoNT) formulated with a custom‐engineered peptide, was recently approved for treating cervical dystonia (CD). DAXI demonstrated a long duration of symptom relief in Phase 3 trials. Objective To report findings from PrevU, an early experience, real‐world observational
Laxman Bahroo   +10 more
wiley   +1 more source

Home - About - Disclaimer - Privacy