Results 91 to 100 of about 47,560 (302)
Lactation, Childrearing, and Gender Justice
Journal of Applied Philosophy, EarlyView.ABSTRACT In this article, I discuss the significance of early infant feeding choices for the goal of gender justice. Focusing on human lactation practices, I identify Exclusive Gestational Nursing (EGN) as the norm in advanced industrial societies, which creates the expectation and permission for gestators, and only gestators, to nurse children, and ...
Jenny Brown
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
Redacted Disclosures and Bank Loan Contract Terms
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT We investigate the impact of redacting disclosures on bank loan contracts. Our findings indicate that firms that redact information have loans with significantly higher spreads, shorter maturities, and more restrictive covenants and face a greater likelihood they will be required to post collateral compared to firms that do not redact ...
Karel Hrazdil, Jiyuan Li, Yuzeng Li
wiley +1 more source
Gubernatorial Re‐Election Incentives, Local Investment Bias, and Pension Fund Performance
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT We investigate the impact of gubernatorial re‐election incentive and political factors on US public pension funds from 1990 to 2022. Our empirical analysis finds no significant overall relationship between gubernatorial re‐election incentives and local bias in the full sample.
Hongxian Zhang +3 more
wiley +1 more source
Corporate Website Disclosures and Financial Reporting Quality
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between corporate website disclosures and financial reporting quality. Using website disclosures for firms included in the S&P 500 and S&P Midcap 400 indices, a detailed disclosure index is constructed that distinguishes reproduced financial disclosures, incremental financial disclosures that are not ...
Nicholas Mueller
wiley +1 more source
International Evidence on the Relationship Between Financial Literacy and Corporate Cash Holdings
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study is the first investigation of the relationship between corporate cash holdings and financial literacy (FL). We find that a one‐standard‐deviation increase in FL is associated with an 8%–27% reduction in corporate cash holdings, depending on the measure of FL used.
Kenneth Yung +3 more
wiley +1 more source
Performance Measures, Discretionary Accruals, and CEO Cash Compensation
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This paper examines the relative weights assigned to three performance measures—stock returns, accounting earnings, and operating cash flows—in determining executive cash compensation. We find that returns receive the highest weight, followed by earnings, while cash flows carry the least weight.
Ya Dai, Harrison Liu, Jennifer Yin
wiley +1 more source
TREND AND TRADEOFF BETWEEN ACCRUAL EARNINGS MANAGEMENT AND REAL EARNINGS MANAGEMENT IN INDONESIA
Media Riset Akuntansi, Auditing & Informasi, 2018 This research was carried out to test trend of earnings management in Indonesia. By understanding the trend of earnings management, it can be found out what scheme of earnings management practice in Indonesia. The sample used were 31 (thirty one) non financial, hotel, travel, transportation and real estate companies that listed in Indonesia Stocks ...
openaire +2 more sources
Disrupting the Chain of Displaced Aggression: A Review and Agenda for Future Research
Journal of Organizational Behavior, EarlyView.ABSTRACT Displaced aggression refers to instances in which a person redirects their harm‐doing behavior from a primary to a secondary, substitute target. Since the publication of the first empirical article in 1948, there has been a noticeable surge in research referencing this theory in both management and psychology journals.
Constantin Lagios +4 more
wiley +1 more source
Journal of Organizational Behavior, EarlyView.ABSTRACT There is increasing interest in understanding and recognition of the importance of empathy effects at work. However, despite the two‐party nature of empathy, little research has distinguished between empathy‐giving versus empathy‐receiving, or between empathy‐giver versus receiver.
Xiaoxiao Jiang +3 more
wiley +1 more source