Results 131 to 140 of about 8,605,635 (242)
Non‐Fundamental Loan Renegotiations
Journal of Accounting Research, EarlyView.ABSTRACT Prior studies predominantly examine fundamental performance‐driven explanations of loan renegotiations. We contrast with this work by investigating the improvement in secondary loan market trading conditions as a non‐fundamental driver of loan renegotiation. Exploiting a regression discontinuity design around the LSTA 100 Index reconstitution,
AJ YUAN CHEN +3 more
wiley +1 more source
The purpose of this study is to determine the effect of real and accrual earnings management on the value relevance, proxied by predictive value, feedback value and timeliness.
Sistya Rachmawati
core
Journal of Accounting Research, EarlyView.ABSTRACT Operating cash flows are a critical input to valuation activities. Research and practice indicate that the most common method of presenting operating cash flows, the indirect method, is viewed as overly complex. We experimentally examine whether two theoretically motivated factors represent shortcomings of the indirect method: (1) inadequate ...
Richard Crandall +2 more
wiley +1 more source
Abnormal Accrual, Informed Trader, and Long-Term Stock Return: Evidence from Japan [PDF]
This study examines the association among abnormal accruals, long-term stock returns, and probability of informed trading. Some analytical and empirical research for postearnings announcement drift provide evidence that a high arrival rate of informed ...
Tomomi Takada +2 more
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Market Integration and Nonlinear Price Transmission in 19th‐Century British Wheat Markets
Journal of Agricultural Economics, EarlyView.ABSTRACT Important developments in infrastructure and institutions characterized 19th‐Century wheat markets in Great Britain. Among these developments was the construction of the national rail system which enabled cheaper and more efficient transport of grain and other bulky cargoes between inland towns and ports.
Barry K. Goodwin, A. Ford Ramsey
wiley +1 more source
Social Exchange and Reciprocal Integration Between Migrants and Locals at Work
Human Resource Management Journal, EarlyView.ABSTRACT Workplaces are pivotal “contact zones” where migrants and locals negotiate access to jobs, resources, and recognition, yet HRM research has rarely examined how everyday encounters generate integrated relationships at work. This conceptual paper introduces reciprocal integration as a workplace‐anchored social exchange process: the emergent ...
Minna Paunova, Maribel Blasco
wiley +1 more source
From Residency to Retirement: An Overview of Personal Finance for Plastic Surgery Trainees. [PDF]
Plast Reconstr Surg Glob OpenZeitouni F +5 more
europepmc +1 more source
, 2018 Penelitian ini memiliki beberapa tujuan. Pertama, untuk mengetahui terdapat aktivitas accrual earning management dalam merespon penurunan tarif PPh Badan tahun 2008.
Munawaroh, Anisa Fitria El
core
Accounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki +4 more
wiley +1 more source
Risk seeking or averse, how do analyst coverage and firm visits motivate managers? [PDF]
PLoS OneLiu H, Guo X, Sheng D.
europepmc +1 more source