Results 71 to 80 of about 44,990 (309)
The Persistence of Earnings and Corporate Governance in IPO Firms [PDF]
, 2005 In this study, we investigate the earnings persistence in IPO firms by examining the two components of earnings: accruals and cash flows. We also analyze the impact of corporate governance on earnings and the two earnings components. In our comparison of
Calegari, Mary F., Maretno, H. A
core +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
Earnings Quality and Stock Returns [PDF]
An exclusive focus on bottom-line income misses important information about the quality of earnings. Accruals (the difference between accounting earnings and cash flow) are reliably, negatively associated with future stock returns.
Josef Lakonishok +3 more
core
How Informative Are Fraud and Non-Fraud Firms\u27 Earnings? [PDF]
, 2019 This study evaluates how informative the earnings of fraud firms are compared to peer non-fraud firms by assessing informativeness in the context of persistence, analysts’ forecast errors, and stock returns.
Asare, Kwadwo Nyarko
core +1 more source
Visionary Leadership in Cancer Care: An Interview With Professor Timothy J. Eberlein
Annals of Gastroenterological Surgery, EarlyView.Professor Timothy J. Eberlein and Professor Ken Shirabe, President of the Japanese Society of Gastroenterological Surgery, during their interview discussing the vision, strategic framework, and leadership that shaped the development of the Siteman Cancer Center into a world‐class institution. ABSTRACT This is a short interview with Professor Timothy J.
Ken Shirabe +3 more
wiley +1 more source
Can Managers Use Accruals Quality for Creating Investment Opportunity Set and Increasing Firm Value?
Binus Business Review, 2018 There were two main objectives of this research. Firstly, the researchers analyzed the impact of accruals quality and debt on firm value. Secondly, the researchers studied whether managers of a highly leveraged firm could use discretionary accruals for ...
Bayu Adi Nugroho, Jasman Jasman
doaj +1 more source
Accruals, Investment and Errors-in-Variables [PDF]
We formulate well-known discretionary accruals models in an investment setting. Given that accruals basically consist of short-term investment, we introduce, (i) cash-flows, as a proxy for financial constraints and other financial markets imperfections ...
Christian Calmès +3 more
core
Corporate Social Responsibility and Earnings Reporting [PDF]
, 2010 Despite increasing interests on corporate social responsibility (CSR) activities among managers, the relationship between CSR and firm value through earnings reporting quality is still unclear. Absence of a strong positive effect of CSR on firm value has
Calegari, Mary F. +2 more
core +1 more source
Dimensions of the AI Divide: Digital Inequality and Psychological Consequences
AI &Innovation, EarlyView.ABSTRACT Artificial intelligence (AI) has become a foundational component of contemporary social, economic, and political life. Yet, the ways in which AI reshapes patterns of exclusion beyond questions of access and technical capability remain insufficiently theorized.
Christos Papaioannou
wiley +1 more source
Accruals and Aggregate Stock Market Returns [PDF]
Past research has shown that the level of operating accruals is a negative cross-sectional predictor of stock returns. This paper examines whether the accrual anomaly extends to the aggregate stock market. In contrast with cross-sectional findings, there
Hirshleifer, David +2 more
core +1 more source