Results 261 to 270 of about 36,906 (303)

Are Delayed Earnings Announcements Informative for Peer Firms?

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT A large literature in accounting and finance has examined the effect of earnings announcements on a firm's own stock price, the effect of delays in announcements, and the effect of a firm's earnings announcements on peer firms as mutually exclusive events.
Somnath Das, Alexander Z. King, Shailendra (Shail) Pandit   +2 more
wiley   +1 more source

Digitally delivered contingency management during methadone treatment for people with co-occurring cocaine and opioid use: a protocol for a randomized controlled trial. [PDF]

Front Psychiatry
Alexander K, Sharma A, Fletcher JB, Smith Z, Huddleston T, Gryczynski J, Stitzer M.   +6 more
europepmc   +1 more source

Pengaruh discretionary accrual terhadap earnings management: Studi pada perusahaan otomotif yang terdaftar di bursa efek indonesia periode 2012 – 2016

, 2019
Ersi Sisdianto, Rahmat Fajar Ramdani, Ainul Fitri   +2 more
openalex   +2 more sources

The Effect of Managers' Mix of Real and Accrual‐Based Earnings Management on Future Performance

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT Prior research finds that firms use both accrual‐based earnings management (AEM) and real earnings management (REM) to manage financial reporting outcomes and that each practice influences firm performance. We extend this research by examining how managers’ choices regarding the mix of AEM and REM relate to future performance.
Bowe Hansen, E. Scott Johnson, Lijun Lei
wiley   +1 more source

The Information Content of Operational Effectiveness

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We address whether and why a firm's operational effectiveness, OpEff$\textit{OpEff}$, has information content for investors and what role that information plays in the price discovery process at quarterly earnings announcements. We measure OpEff$\textit{OpEff}$ using the cash conversion cycle (CCC) multiplied by −1, such that higher OpEff ...
Mary E. Barth, Jonathan Berkovitch, Doron Israeli   +2 more
wiley   +1 more source

Paid Leave Mandates and Care for Older Parents. [PDF]

Milbank Q
Arora K, Wolf DA.
europepmc   +1 more source

A Theoretical and Empirical Analysis of Discretionary Accrual Estimation Models in Earnings Management Research

, 2009
Edílson Paulo, Eliseu Martins
openalex   +1 more source

Serial Investing and Strategic Commitment in Markets With Unknown Competitors

Journal of Economics &Management Strategy, EarlyView.
ABSTRACT We study how serial investors who regularly face unknown competitors attempt to make their projects dominant. Innovating in new markets often involves uncertainty over the nature of the final product and who the key competitors will be. Such projects also have long‐term funding needs, so a commitment to provide the necessary funds imparts a ...
Naveen Khanna, Richmond Mathews
wiley   +1 more source

One‐Way Versus Two‐Way Postacquisition Integration Efforts: Theory and Evidence

Journal of Economics &Management Strategy, EarlyView.
ABSTRACT We develop a theory of postacquisition integration that distinguishes between one‐way (acquirer‐only) and two‐way (mutual) effort strategies. We argue that the method of payment—cash versus shares—may serve as an ex ante commitment mechanism to a particular integration strategy, where cash deals align with unilateral effort, and share deals ...
Albert Banal‐Estañol, Joseph A. Clougherty, Jo Seldeslachts, Florian Szücs   +3 more
wiley   +1 more source