Results 71 to 80 of about 8,605,635 (242)
Rethinking a positive‐sum game: US FDI location decisions in the presence of Chinese FDI
Global Strategy Journal, EarlyView.Abstract Research Summary This study examines how rising Chinese outbound foreign direct investment (OFDI) in third‐country markets shapes US MNEs' foreign direct investment location decisions amid escalating US–China geopolitical rivalry. US firms initially benefit from complementary co‐location dynamics, as Chinese OFDI—particularly in infrastructure—
Injae Jeon, Jon Jungbien Moon
wiley +1 more source
The Impact of Accrual and Real Based Earning Management of Company Value toward Corporate Governance as Moderator Variable [PDF]
, 2019 The study aims to reveal the impact of accrual and real based earning management of company value toward the corporate governance as mediator variable.
Indrawati, Lilik, Yuniarsih, Nia
core +1 more source
The relationship between Accrual-based and Real Earning Management and Bank Loan Spread
, 2021 This study takes Taiwan listed companies from 2010 to 2019 as the sample to examine the impact of earning management on bank loan spread. Furthermore, we explore whether earning management behavior will affect companies in long run. In the end, we extend
, Bo Siang Zheng
core
International Insolvency Review, EarlyView.Abstract Student loan debt occupies a distinctive and structurally ambiguous position within consumer insolvency law. Although incurred in good faith for socially endorsed purposes, it is subject to significant restrictions on discharge across most common law jurisdictions.
Thomas Nicholls
wiley +1 more source
Board Characteristics and Earning Management
, 2012 . Corporate governance is a concept where management supervision takes place in the decision-making process, both inpublic and business organizations. This research reviews the effect of board characteristics (measured based on the independentboard of ...
Bernardus Y. Nugroho; Universitas Indonesia +1 more
core +2 more sources
Jurnal Akuntansi dan Keuangan, 2014 Earnings management is a management action to manage the profitability of a company. The purpose of this study is to indicate the accrual earning management using revenue discretionary model.
Nieken Herma Sari, Nurmala Ahmar
doaj
Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty
International Journal of Finance &Economics, EarlyView.ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan +4 more
wiley +1 more source
Stock Price Deviations From Fundamentals Levels: Mis‐Valuation due to Investor Overconfidence?
International Journal of Finance &Economics, EarlyView.ABSTRACT We use the Residual Income Valuation Model to obtain fundamental values for sample stocks in six Eurozone markets. We then estimate the deviation between the fundamental values and actual stock prices. Subsequently, we examine whether these deviations can be systematically explained by business cycle trends, trends in local economic sentiment,
Stella N. Spilioti +1 more
wiley +1 more source
Earnings management practices of financially distressed firms in South Wollo, Ethiopia
Discover SustainabilityThis study examines the most widely used earnings management techniques employed among financially distressed manufacturing companies in South Wollo, Ethiopia.
Habib Endris, N. Kishore Babu
doaj +1 more source