Results 171 to 180 of about 152,477 (338)

Abnormal Accruals in Newly Public Companies: Opportunistic Misreporting or Economic Activity?

Management Sciences, 2016
Christopher Armstrong, George Foster, Daniel Taylor   +2 more
semanticscholar   +1 more source

Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?

International Journal of Finance &Economics, EarlyView.
ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis, Athanasios P. Fassas, Dionisis Philippas   +2 more
wiley   +1 more source

Bayesian enrollment modeling for several emergency medicine clinical trials. [PDF]

Trials
Beall J, Yeatts SD, Silbergleit R, Shutter L, Korley F, Gajewski B.   +5 more
europepmc   +1 more source

Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management

International Journal of Finance &Economics, EarlyView.
ABSTRACT We investigate the effect of waste management strategies on real earnings management. Using a sample of 6515 firm‐year observations from 22 countries spanning the 2011–2022 period, we show that companies that reduce their waste generation are less likely to engage in real earnings management, supporting the ethical theoretical perspective ...
Faten Lakhal, Assil Guizani, Khaled Ghozzi, Khaled Hussainey   +3 more
wiley   +1 more source

Improving genetics equity: identifying women eligible for genetic care services using mammography clinics in underserved areas as screening hubs. [PDF]

Oncologist
Kizub D, Bluebond R, Green S, Duckworth J, Shanker S, Vara A, Arun B.   +6 more
europepmc   +1 more source

Conditional autoencoder asset pricing models for the Korean stock market. [PDF]

PLoS One, 2023
Kim E, Cho T, Koo B, Kang HG.
europepmc   +1 more source

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou, Epameinondas Katsikas, Dimitrios Koufopoulos, Konstantinos Spanos   +3 more
wiley   +1 more source

The role of social, economic, and medical marginalization in cancer clinical trial participation inequities: A systematic review. [PDF]

J Clin Transl Sci
Hanvey GA, Johnson H, Cartagena G, Dede DE, Krieger JL, Ross KM, Pereira DB.   +6 more
europepmc   +1 more source

The significance of a ‘correct and uniform system of accounts’ to the administration of the Poor Law Amendment Act, 1834 [PDF]

, 2011
Care, Verna
core   +1 more source

ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang, Xiao Zhang, Michal Wojewodzki, Yuxin Jian, Fadey AbiDaoud   +4 more
wiley   +1 more source