Results 101 to 110 of about 83,344 (330)

Redacted Disclosures and Bank Loan Contract Terms

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We investigate the impact of redacting disclosures on bank loan contracts. Our findings indicate that firms that redact information have loans with significantly higher spreads, shorter maturities, and more restrictive covenants and face a greater likelihood they will be required to post collateral compared to firms that do not redact ...
Karel Hrazdil, Jiyuan Li, Yuzeng Li
wiley   +1 more source

Gubernatorial Re‐Election Incentives, Local Investment Bias, and Pension Fund Performance

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We investigate the impact of gubernatorial re‐election incentive and political factors on US public pension funds from 1990 to 2022. Our empirical analysis finds no significant overall relationship between gubernatorial re‐election incentives and local bias in the full sample.
Hongxian Zhang, Liang Guo, Jun (Maggie) Hao, Yu (Steve) Liu   +3 more
wiley   +1 more source

Disrupting the Chain of Displaced Aggression: A Review and Agenda for Future Research

Journal of Organizational Behavior, EarlyView.
ABSTRACT Displaced aggression refers to instances in which a person redirects their harm‐doing behavior from a primary to a secondary, substitute target. Since the publication of the first empirical article in 1948, there has been a noticeable surge in research referencing this theory in both management and psychology journals.
Constantin Lagios, Simon Lloyd D. Restubog, Pauline Schilpzand, Kohyar Kiazad, Karl Aquino   +4 more
wiley   +1 more source

Accounting Conservatism and Earnings Management in the Banking Industry [PDF]

, 2010
Executive summary Previous studies have examined the relation between accounting conservatism and earnings management. Those studies conclude that accounting conservatism reflected in earnings is explained mostly by the accrual component of earnings ...
Molenaar, J.A. (John)
core  

Where Is the Take in Give and Take? A Review of Empathy Effects on Workplace Outcomes for Both Givers and Receivers

Journal of Organizational Behavior, EarlyView.
ABSTRACT There is increasing interest in understanding and recognition of the importance of empathy effects at work. However, despite the two‐party nature of empathy, little research has distinguished between empathy‐giving versus empathy‐receiving, or between empathy‐giver versus receiver.
Xiaoxiao Jiang, Gillian Yeo, March L. To, Rajiv Amarnani   +3 more
wiley   +1 more source

Analisis Perbandingan Manajemen Laba dengan Metode Discretionary Accrual pada Bank Syariah dan Bank Konvensional [PDF]

, 2017
Earnings management is a deliberate act by managers using their power to determine the policy of regulating the level of corporate earnings. The purpose of this study is to prove that there is a difference between the level of earnings management in ...
Pambekti, G. T. (Galuh)
core  

Political Signaling via Equity Ownership: Impacts on Supplier Financial Performance

Journal of Operations Management, EarlyView.
ABSTRACT This study offers a new application of signaling theory to better understand the role of equity linkages and political influence on buyer–supplier relationships (BSRs). We examine the signaling effects of a politician's personal equity investment in a buyer firm on the financial performance of the supplier firms located in the politician's ...
Wenming Wang, In‐Mu Haw, Morgan Swink, Jun Chen   +3 more
wiley   +1 more source

Model Manajemen Laba Akrual dan Riil Berbasis Implementasi International Financial Reporting Standards

Journal of Accounting and Investment, 2016
The aim of this study was to investigate the impact of inplementasi International Financial Reporting Standards (IFRS) on accrual earnings management and real earnings management.
Nurmala Ahmar, Nuraini Rokhmania, Agus Samekto   +2 more
doaj  

Explaining the Earnings Management Prediction Model Using the Hybrid of Machine Learning Methods [PDF]

Pizhūhish/hā-yi ḥisābdārī-i mālī
Knowledge of earnings management is essential for users of accounting information due to performance evaluation, profitability forecasting, and determining the true value of the company.
Hassan Hassani, Esfandiar Malekian Kallehbasti, Yahya Kamyabi   +2 more
doaj   +1 more source

The effect of multiple directorships on real and accrual-based earnings management:evidence from Saudi listed firms

, 2017
Purpose - The study aims to examine the effect of multiple directorships on accrual-based earnings management and real earnings management. It analyses whether earnings management practices in the Saudi context increase or decrease with the average ...
Kais Baatour, H. Othman, K. Hussainey
semanticscholar   +1 more source