Results 91 to 100 of about 36,906 (303)
A Structural Model of Mortgage Offset Accounts in the Australian Housing Market*
Economic Record, EarlyView.I study a novel institutional feature of Australian housing markets: the widespread use of mortgage offset accounts. These accounts reduce mortgage interest costs and increase mortgage liquidity. I build a heterogeneous agent life‐cycle model of the Australian housing market to study who uses and benefits from these mortgage products.
James Graham
wiley +1 more source
Earnings management among industries: between the old and new economies
Technological and Economic Development of EconomyThis paper investigates sectoral prevalence and patterns of accrual-based earnings management in public companies listed on the Warsaw Stock Exchange.
Adam Sadowski +4 more
doaj +1 more source
The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. [PDF]
This paper deals with the accrual anomaly first documented by Sloan (1996), i.e. the finding that the stock market prices appear to overweigh the role of accruals persistence and under-weigh the role of operating cash flow persistence.
Schøler, Finn
core
By How Much Is ‘Women's Work’ Undervalued in the Economy?*
Economic Record, EarlyView.This paper investigates the extent to which ‘women's work’ – that is, work that societal norms assign to women – is systematically undervalued in the economy. Analysis of 2021 data for Australia detects that average hourly wage rates are 9.9 per cent lower in female‐concentrated occupations compared with male‐concentrated occupations, and 3.8 per cent ...
Leonora Risse
wiley +1 more source
Does value creation drive growth illusion? An evidence from Indonesia stock exchange [PDF]
, 2018 The main aim of this study is to explore the illusion effect on the growth market of firm value, and to examine the value creation of manufacturing companies listed in the Indonesia Stock Exchange (IDX).
Ghozali, Imam, Wibowo, Agus Satrya
core
Can Enterprise Green Transformation Inhibit Accrual Earnings Management?: Evidence from China
, 2023 Yufei Lei +5 more
openalex +1 more source
Journal of Accounting Research, EarlyView.ABSTRACT We investigate the establishment of public audit oversight bodies (POBs) worldwide. We present descriptive evidence on POBs’ characteristics and factors influencing the timing of their establishment, finding that countries with stronger institutions, civil law traditions, and higher media attention to audit quality adopt POBs faster.
ELIZABETH CARSON +4 more
wiley +1 more source
The Impact of Audit Committee’s Financial Expertise and Status on Accrual Earnings Management
Jurnal Akuntansi dan Keuangan, 2019 This research aims to study the impact of the audit committee’s financial expertise and status on accrual earnings management. This study focuses on the status of audit committee relatives to the board of director.
Rindi Fitria Dewi, Aria Farah Mita
doaj +1 more source
Market Response Toward Accrual Earnings Management, Real Transactions, and Strategic Revenue Recognition - Earnings Management1 [PDF]
, 2015 This study investigates how the capital market response to a variety of earnings management tools i.e., accrual-based earnings management, real transaction activities, and strategic revenue recognition.
Dewi, W. P. (Windy) +1 more
core +1 more source
Journal of Accounting Research, EarlyView.ABSTRACT We study how foreign investors’ access to corporate information varies with pairwise geopolitical tensions between the investor's and investee's countries. Using a sample of 1,760 country‐pairs, we find that geopolitical tensions between a conference call host firm's country and a foreign country relate negatively with investor participation ...
YIFEI LU +2 more
wiley +1 more source