Results 161 to 170 of about 28,588,237 (282)

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

What Do Analyst Financial Modelling Mistakes Tell Us? Evidence from the Properties of Accounting

Abacus, EarlyView.
This study develops a novel measure of sell‐side analyst financial modelling mistakes, based on whether an analyst's simultaneous forecasts of earnings, book value of equity, and dividends are internally consistent with the accounting clean surplus relation. I find that the discrepancy of an analyst's forecasts from clean surplus (a proxy for financial
Mark Wallis
wiley   +1 more source

Managerial short-termism, firm-level financial instability, and socioeconomic determinants of health: evidence from Chinese listed firms. [PDF]

Front Public Health
Li YC, Tang CH.
europepmc   +1 more source

Auditor industry expertise and the predictive power of the deferred tax valuation allowance

Accounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.
Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton, Jeffrey Gramlich, M. Kathleen Harris   +2 more
wiley   +1 more source

TRuE-XAI: causal and explainable ai framework for trustworthy corporate earnings growth forecasting. [PDF]

Front Artif Intell
Jamnal GS.
europepmc   +1 more source

Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals [PDF]

Following Zhang (Accounting Review, 2007) we cast firm accruals in terms of short-term investment. Since many studies consider accruals as a smoothed measure of cash flows, we first adopt Zhang specification and augment the standard Jones model with a ...
Francois Racicot, Christian Calmès, Denis Cormier, Raymond Théoret   +3 more
core  

Anti‐Takeover Provisions and Corporate Tax Avoidance

Accounting &Finance, EarlyView.
ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu, Wenhui Jin, Yuyu Zhang, Liya Hou   +3 more
wiley   +1 more source

Unpacking gender wage inequality in poultry farming: evidence from Togo through Oaxaca-Blinder analysis. [PDF]

Front Sociol
Ihou AFY, Harouna D, Ayira K, Mansingh JP, Adama S.   +4 more
europepmc   +1 more source

When Accounting Qualities Collide: Accruals Quality, Comparability and Information Risk in SEO Underpricing

Accounting &Finance, EarlyView.
ABSTRACT We examine how accounting quality attributes jointly mitigate underpricing associated with two dimensions of information risk in seasoned equity offerings (SEOs). In information environments with relatively more potent information asymmetry, the evidence suggests that accruals quality and accounting comparability act as substitutes; i.e ...
Adam Bordeman, Philip B. Shane, David B. Smith, Suning Zhang   +3 more
wiley   +1 more source

Corporate carbon emissions and market value. [PDF]

Sci Rep
Zhang J.
europepmc   +1 more source