Results 61 to 70 of about 152,477 (338)
Earnings Management and Long-Run Stock Underperformance of Private Placements [PDF]
, 2011 The study investigates whether private placement issuers manipulate their earnings around the time of issuance and the effect of earnings management on the long-run stock performance. We find that managers of U.S. private placement issuers tend to engage
Guan, L., He, Steven D, Yang, D.
core +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Perennial bioenergy crops, such as miscanthus and switchgrass, and crop residues have the potential to scale up sustainable aviation fuel (SAF) production and mitigate carbon emissions. However, high establishment costs, delayed returns, and risk–return profiles that diverge from those of conventional crops can hinder incentives to adopt ...
Fahd Majeed, Madhu Khanna, Ruiqing Miao
wiley +1 more source
Did the market overreact to the mandatory switch to IFRS in Europe? [PDF]
, 2014 Despite studies which indicate that mandatory adoption of International Financial Reporting Standards (IFRS) reduced the cost of capital for adopting firms and improved analysts’ forecasts, the evidence supporting any improvement in accounting quality is
Chen, Q, Skerratte, L
core
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This paper underscores the critical role of multisectoral convergence in enhancing child health, particularly in addressing anemia, a micronutrient deficiency linked to both diet and sanitation. We explore how the integration of nationwide food and nutrition programs with sanitation initiatives impacts anemia in Indian children under three ...
Soumya Gupta, Payal Seth, Prabhu Pingali
wiley +1 more source
Accruals, Cash Flow, and Operating Profitability in the Cross Section of Stock Returns; Evidence from Tehran Stock Exchange (TSE) [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Accruals are the non-cash component of earnings. Cash-based operating profitability is a measure that excludes accruals from the operating profitability. We used this measure to predict stock returns.
Mohammad Osoolian +2 more
doaj +1 more source
Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes +2 more
wiley +1 more source
The Relationship between Firm-Specific Discretionary Accruals and Stock Future Abnormal Returns [PDF]
بررسیهای حسابداری و حسابرسی, 2019 Objective: The purpose of this research is to investigate the relationship between Firm-Specific Discretionary Accruals andStock Future Abnormal Returns on Tehran Stock Exchange.
Mohammad Hossein Vadiee Noghbi +1 more
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
Earning Management on Market Performance: The Empirical Study on Dividend and Working Capital
Jurnal ASET (Akuntansi Riset), 2019 . This research is to develop the integrated modeling for illustrating the influence of accruals against on the market value of firm performance through the corporate event policy, both the policy of dividend payout and working capital, so this causal ...
Muljanto Siladjaja
doaj +1 more source
Manufacturing Corporate Life Cycle and Discretionary Accruals with Piecewise Linear Model
Media Ekonomi dan Manajemen, 2020 This study aimed to investigate the effect of life cycle at the critical point of the growth mature and mature-stagnant stages of discretionary accruals and the effect of company age on discretionary accruals.
Cahyo Indraswono +1 more
doaj +1 more source