Results 81 to 90 of about 8,605,635 (242)

The Impact of Monetary Policy Shocks on Stock Price Crash Risk

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study examines the impact of monetary policy shocks (MPS) on future stock price crash risk (SPCR), using a sample of US firms from 1995 to 2019. We find that expansionary MPS significantly reduce the likelihood of SPCR, while contractionary MPS show no statistically significant effect on SPCR. These results remain robust after controlling
Shunshun Xu, Haifeng Guo, Yeqin Zeng
wiley   +1 more source

Managerial Power, Overconfidence, and Obfuscation in the Chairperson Statement: Evidence From the Indian Banking System

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study explores the relationship between managerial power, overconfidence, and obfuscation in the Chairpersons' statements of Indian banks over the period 2009–2022. We hand collect Chairperson statements of public and private Indian banks and implement linguistic analysis techniques to identify the presence of obfuscation.
John Pereira, Vaibhavi Nilesh Dalvi, Irma Malafronte   +2 more
wiley   +1 more source

Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models [PDF]

This study makes two main contributions to the literature. Firstly, it tests empirically the relative timeliness of accrual measures and earnings components used as explanatory variables in accrual models (“accrual drivers”) regarding the impact of ...
Peter F. Pope, José António Moreira
core  

Heating the Inflation Inequality in Greece

International Journal of Finance &Economics, EarlyView.
ABSTRACT The aim of the current study is twofold. First, we assess the household inflation inequality in Greece not only across different income groups but also across other households' social and economic characteristics, such as occupational status and household composition, among others.
Stavros Degiannakis, Panagiotis Delis, George Filis   +2 more
wiley   +1 more source

Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly [PDF]

We show that the agency theory of overvalued equity (see Jensen, 2005) rather than investors' fixation on accruals explains the accrual anomaly, i.e., abnormal returns to an accrual trading strategy (see Sloan, 1996).Under the agency theory of overvalued
Nikolaev, V., Loutskina, E., Kothari, S.P.   +2 more
core  

Environmental benefits from carbon sequestration, canola production, and zero‐tillage adoption on Saskatchewan farms

Journal of the Agricultural and Applied Economics Association, EarlyView.
Abstract Greenhouse gas emissions from crop production contribute to anthropogenic climate change, while agricultural soils also sequester atmospheric carbon. Direct measurement of soil organic carbon (SOC) is limited by high sampling costs and the vast spatial extent of farmland.
Devin Allen Serfas
wiley   +1 more source

Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses? [PDF]

The asymmetric recognition of gains and losses underlying conservative accounting is not taken into account by Jones (1991)-type accrual models. Recently, Moreira (2002) and Ball and Shivakumar (2005a) have proposed piecewise linear accrual models ...
Peter F. Pope, José A. C. Moreira
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Lactation, Childrearing, and Gender Justice

Journal of Applied Philosophy, EarlyView.
ABSTRACT In this article, I discuss the significance of early infant feeding choices for the goal of gender justice. Focusing on human lactation practices, I identify Exclusive Gestational Nursing (EGN) as the norm in advanced industrial societies, which creates the expectation and permission for gestators, and only gestators, to nurse children, and ...
Jenny Brown
wiley   +1 more source

Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation [PDF]

During the last decades, several countries worldwide have introduced financial management reforms, as an important part of the New Public Management (NPM) initiative at one or more levels of government sector, by either replacing or transforming their ...
Vasiliou, Dimitrios, Eriotis, Nikolaos, Stamatiadis, Filippos   +2 more
core  

Corporate Website Disclosures and Financial Reporting Quality

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between corporate website disclosures and financial reporting quality. Using website disclosures for firms included in the S&P 500 and S&P Midcap 400 indices, a detailed disclosure index is constructed that distinguishes reproduced financial disclosures, incremental financial disclosures that are not ...
Nicholas Mueller
wiley   +1 more source