Results 221 to 230 of about 36,906 (303)

The Moderating Effect of OPEC and Non-OPEC on the Relationship Between Oil Price Volatility and Accrual Earnings Management in the Oil and Gas Industry

, 2020
Viveksarati Sandrasigaran, Jalila Johari, Soh Wei Ni, Bany-Ariffin A.N   +3 more
openalex   +2 more sources

The slow emergence of the rational investor: Grain markets and grain storage of rural estates in western Germany, eighteenth and early nineteenth centuries

The Economic History Review, EarlyView.
Abstract We develop new datasets of monthly grain prices in 14 urban markets and of the storage and marketing of grain by 5 rural estates located in western Germany between the late seventeenth century and c. 1860. We explore whether observed patterns of monthly prices, sales, and storage of grain are consistent with the rational competitive storage ...
Matthias Hartermann, Ulrich Pfister, Friederike Scholten‐Buschhoff   +2 more
wiley   +1 more source

Does an optimistic tone in annual reports predict better financial and non‐financial performance?

European Management Review, EarlyView.
Abstract In the current paper, we investigate whether management adopts an optimistic disclosure tone to impress the corporate audience or to provide incremental information (II) by anticipating positive corporate performance. Specifically, we test whether an optimistic tone in annual reports (ARs) is a positive predictor of better financial and non ...
Francesco Gangi, Daniele Angelo Previati, Lucia Michela Daniele, Giuseppe Galloppo   +3 more
wiley   +1 more source

Coexistence of Accrual Accounting and Commitment‐Cash Budgeting: Evidence from European Union Agencies

Financial Accountability &Management, EarlyView.
ABSTRACT Many entities in the public sector reporting accounting information on an accrual basis continue to prepare budgets on a commitment‐cash basis. In this article, we analyze the effects of this coexistence in European Union agencies by empirically testing four propositions put forward in the existing literature.
Frans D. J. van Schaik
wiley   +1 more source

How does analyst coverage influence corporate social responsibility (CSR)? The governance- and information-based perspectives. [PDF]

PLoS One
Liu Y, Du X.
europepmc   +1 more source

The effect of the type of controlling shareholders and corporate governance on real and accruals earnings management

, 2015
Surifah Surifah
openalex   +2 more sources

Implicit Promises and the Timing of Defined‐Benefit Pension Plan Freezes

Financial Management, EarlyView.
ABSTRACT Firms time defined‐benefit (DB) plan freezes after CEO turnovers to protect CEO retirement benefits from cost cuts affecting the wider workforce. We document a significant increase in voluntary CEO turnovers just before the freeze, without notable post‐freeze changes.
Zacharias Petrou, Adamos Vlittis
wiley   +1 more source

Comprehensive financial health assessment using Advanced machine learning techniques: Evidence based on private companies listed on ChiNext. [PDF]

PLoS One
Zhu W, Li M, Wu C, Liu S.
europepmc   +1 more source

The Impact of Artificial Intelligence on Enterprises' Accrual Earnings Management

Wenbo Xiong
openalex   +2 more sources

Accrual Earnings Management at Initial Public Offerings and Risk of Reducing Stock Long Term Returns

, 2016
Esfandiar Malekian Kallehbasti, Ali Fateri   +1 more
openalex   +2 more sources