Results 221 to 230 of about 2,939 (303)

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

Firm‐Level Political Risk and Earnings Manipulation

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT Using recently developed proxies for firm‐level political risk and earnings manipulation, we test the limited attention theory. Contrary to Hirshleifer and Teoh's core prediction that investor attention is associated with less managerial manipulation, we find that firm‐level political risk, serving as a proxy for investor attention, is ...
Hui L. James, Thanh Ngo, Jurica Susnjara
wiley   +1 more source

Fund holdings and real earnings management: An empirical analysis of the Chinese A-share market. [PDF]

Heliyon
Lian L, Zhao D, Dong Q.
europepmc   +1 more source

Governance Gambit: The Unforeseen Impact on Disclosure Quality

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT Extensive research in earnings management has focused on understanding managerial bias and its impact on disclosure quality. This study extends this literature by introducing a model of earnings management with dual oversight mechanisms. The first is internal supervision, such as internal controls and audit committees, which operates before ...
Neta Gilat
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

CEO Narcissism and Related Party Transactions

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine the association between CEO narcissism and the likelihood of engaging in related party transactions (RPTs) and its influence on the value implications of these transactions. Furthermore, we investigate the effect of board monitoring on the relationship between CEO narcissism and the value effects of RPTs. We find that CEO narcissism
Anwer S. Ahmed, Bilal Al‐Dah, Mustafa A. Dah, Moataz El‐Helaly   +3 more
wiley   +1 more source

Unveiling Synergy Gains in Divestitures Using Options Market Information1

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We use stock and options information to decompose and provide a practical measure of the market's beliefs about the different sources of value creation from divestitures. We find that divestitures generate economically significant synergy gains that exceed $1 billion for both acquirers and sellers.
Vinay Patel, David Michayluk, Anirudh Dhawan   +2 more
wiley   +1 more source

Association of Intensive Lifestyle Intervention for Type 2 Diabetes With Labor Market Outcomes.

JAMA Intern Med, 2023
Huckfeldt PJ, Yu JC, O'Leary PK, Harada ASM, Pajewski NM, Frenier C, Espeland MA, Peters A, Bancks MP, Seabury SA, Goldman DP.   +10 more
europepmc   +1 more source

Worker Heterogeneity and the Effect of Noncompetes on Firm Performance

Journal of Economics &Management Strategy, EarlyView.
ABSTRACT Using staggered state‐level changes in noncompete enforceability, we document that reduced enforcement increases profitability, valuation, productivity, and plant‐level growth in knowledge‐worker‐intensive firms relative to other firms. Critically, these gains are concentrated among the most productive knowledge‐worker firms, consistent with ...
Zhaozhao He, Modupe Babajide Wintoki
wiley   +1 more source

Association of multimorbidity with working life expectancy among adults aged 50 years and older: Findings from two prospective cohort studies. [PDF]

J Multimorb Comorb
Heikkilä K, Pentti J, Chungkham HS, Suominen S, Kivimäki M, Zaninotto P, Ervasti J, Vahtera J, Stenholm S.   +8 more
europepmc   +1 more source