Results 111 to 120 of about 9,019,444 (252)

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
Hou, Kewei, Teoh, Siew Hong, Hirshleifer, David   +2 more
core  

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, Reza Kahibavil, Su Li, Arian Amidi   +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

An Investigation into Audit Quality in Libya [PDF]

There are a number of audited companies in Libya which have gone into bankruptcy between 1995 and 2005. Therefore, there is a significant question about the audit quality situation in Libya.
Agbara, Abdelmeneim Hassan
core   +2 more sources

Impact of Firm and CEO Characteristics and COVID-19 on SMEs’ Earnings Management

Systems
This study investigated the effects of firm characteristics (external investment and co-CEO structures), managerial characteristics (CEO’s experience and age), and COVID-19 on earnings management in small- and medium-sized enterprises (SMEs).
Kyung Su Kim, Inha Oh
doaj   +1 more source

Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective. [PDF]

Heliyon, 2023
Liu T, Abdelbaky A, Elamer AA, Elmahgoub M.   +3 more
europepmc   +1 more source

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, Simon Lloyd D. Restubog, Pauline Schilpzand, Kohyar Kiazad, Karl Aquino   +4 more
wiley   +1 more source

Social insurance and earnings management: Too rich to be good. [PDF]

Front Psychol, 2022
Bai Y, Zhang B.
europepmc   +1 more source

Where Is the Take in Give and Take? A Review of Empathy Effects on Workplace Outcomes for Both Givers and Receivers

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, Gillian Yeo, March L. To, Rajiv Amarnani   +3 more
wiley   +1 more source

Value relevance of managed earnings in Indian firms: an impact analysis of IFRS convergence using dynamic panel models

Serbian Journal of Management
The study explores the relationship between earnings management and value relevance of accounting information of Indian listed firms by investigating three different modes of earnings management – total, short-term and long-term discretionary accruals ...
Lorraine Rayelle Gome, Juao C. Cost
doaj   +1 more source