Results 231 to 240 of about 36,906 (303)

Call Me Maybe: Corporate Bond Prices Upon Missed Call Opportunities

Financial Management, EarlyView.
ABSTRACT In a sample of discretely callable corporate bonds, we find excess returns of approximately 40 bps realized on the release of the issuer's decision to call or not to call. The bonds that could have been profitably called (in‐the‐money bonds) but are not called contribute the most to the bond price jump. We attribute the jump to the revaluation
Alexey Ivashchenko, Michael Rockinger
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

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

Management of the Loss Reserve Accrual and the Distribution of Earnings in the Property-Casualty Insurance Industry

, 2000
William H. Beaver, Maureen F. McNichols, Karen K. Nelson   +2 more
openalex   +1 more source

Revisiting Asset Pricing Models: The Case for an Intangibles Factor

Financial Management, EarlyView.
ABSTRACT In an increasingly knowledge‐based economy, intangible assets may be an important driver of firm performance and stock returns. We introduce an intangibles intensity factor (INT), distinct from the organization capital factor, and show that exposure to this factor strongly predicts stock returns, outperforming traditional factors.
Dion Bongaerts, Xiaowei Kang, Mathijs van Dijk   +2 more
wiley   +1 more source

Manager characteristics and the informativeness of banks' loan loss provisioning. [PDF]

Rev Acc Stud
Bischof J, Rudolf N.
europepmc   +1 more source

Earnings management and accrual management in not-for-profit hospitals : A triangulation of evidence

, 2006
Jan Bouwens, Stephan Hollander, Frans Schaepkens   +2 more
openalex   +1 more source

The Financial Characteristics of Firms Using Accrual Based Earnings Management

, 2019
Jong-Yoon Choi
openalex   +1 more source

Financial Statement Information and Equity Value: The Role of Real Options Characteristics

Financial Management, EarlyView.
ABSTRACT This paper examines whether firm‐specific real options characteristics are equity value‐relevant beyond valuation estimates anchored in financial statements. Using extensive historical data for the United Kingdom, we assess and compare the forecast accuracy and explanatory power for stock prices of equity valuation models based on residual ...
Mingyu (Chandler) Chen, Colin Clubb, Tarik Driouchi   +2 more
wiley   +1 more source

Does Digitalization Imply Uncertainty About the Future Prospects of a Firm? Evidence From Analyst Forecast Accuracy

Financial Review, EarlyView.
ABSTRACT In recent decades, digital transformation has proliferated and prevailed among firms, profoundly affecting their operations, investments, and information management. To the extent that applying digital technologies has pros and cons to business activities, its implications for future firm performance remain uncertain to stock market ...
Guanming He, April Zhichao Li, Tiantian Lin   +2 more
wiley   +1 more source