When creation and capture diverge: Why breakthrough inventions do not break through alike
Strategic Management Journal, EarlyView.Abstract Reserch Summary Breakthrough inventions are central to firms' competitive advantage, yet what constitutes a breakthrough remains unclear. We examine the relationship between technological quality (measured by forward citations) and economic value (measured by grant‐day abnormal stock‐returns) of patents. Using U.S. patents assigned to publicly
Giacomo Marchesini, Giovanni Valentini
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
Analisis Pengaruh Perubahan Tarif Pajak Penghasilan Sesuai UU No. 36 Tahun 2008 Terhadap Praktik Earnings Management Sebagai Motivasi Penghematan Pph Badan [PDF]
, 2014 This study aims to examine the differences of firm's discretionary accrual whether before and after corporate income tax rate changes according to “UU No. 36 Tahun 2008”, from 30% to 28% in year 2009, and 25% in year 2010 with 5% added incentives for the
Muid, D. (Dul) +1 more
core
Differential Informativeness of Accrual Measures to Analysts’ Forecast Accuracy [PDF]
, 2020 This paper evaluates whether analysts incorporate formal measures of earnings quality into their earnings forecasts. It examines whether the accrual ratio and abnormal accruals, measured with the Modified Jones (1991) Model of discretionary accruals ...
Asare, Kwadwo +2 more
core +1 more source
Earnings Management, Accruals and Stock Liquidity [PDF]
Journal of Finance and Bank Management, 2017 Sonia Sayari, Abdelwahed Omri
openaire +1 more source
Student Income Support and Participation in Higher Education: A Cohort Analysis
Australian Economic Review, EarlyView.ABSTRACT Background The 2008 Bradley Review introduced major reforms to Australian higher education, including a demand‐driven funding system and changes to student income support, aimed at expanding participation and improving equity outcomes. Aims This study examines how student income support receipt and higher education participation evolve across ...
Deborah A. Cobb‐Clark +2 more
wiley +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
Lobbying and Political Risk Disclosure: Do Socially Responsible Firms Voluntarily Disclose More?
British Journal of Management, EarlyView.Abstract Drawing on theories of strategic communication, legitimacy, impression management and moral capital, this study investigates whether firms use political risk disclosure to offset negative perceptions associated with corporate lobbying. Using a sample of 10,120 observations from 1362 US firms between 2002 and 2018, we find that firms with ...
Maretno A. Harjoto +4 more
wiley +1 more source
ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT: EXPERIENCES FROM THE POLISH CAPITAL MARKET
Humanities and Social SciencesThis study investigates the impact of accounting conservatism on the adopted patterns of earnings management in public companies listed on the Warsaw Stock Exchange.
Michał COMPOREK
doaj +1 more source
The Persistence of Earnings and Corporate Governance in IPO Firms [PDF]
, 2005 In this study, we investigate the earnings persistence in IPO firms by examining the two components of earnings: accruals and cash flows. We also analyze the impact of corporate governance on earnings and the two earnings components. In our comparison of
Calegari, Mary F., Maretno, H. A
core +1 more source