Results 121 to 130 of about 9,019,444 (252)
EARNINGS MANAGEMENT AS AN EXPLANATION OF THE EQUITY ISSUE PUZZLE [PDF]
The poor stock price performance of firms that raise capital through seasoned equity offerings is one of the recent puzzles in financial literature. In this study we investigate whether pre-issue earnings management can explain these results for rights ...
María Jesús Pastor, Francisco Poveda
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Do Concentrated Owners Pay Less? French Evidence on Tax Avoidance and Female Directors
Strategic Change, EarlyView.ABSTRACT This study examines whether concentrated voting control increases corporate tax avoidance in French listed firms and whether board gender diversity and audit committee independence constrain that relationship. Using 3388 firm‐year observations from 242 CAC All Shares firms from 2009 to 2022, the analysis combines hand‐collected voting rights ...
Habiba Laadhari +4 more
wiley +1 more source
Nonprofit Management and Leadership, EarlyView.ABSTRACT With the aim to explore the potential of machine learning for nonprofit research, this article contrasts traditional linear regression with four contemporary supervised machine learning approaches. Concretely, we predict (1) reputation ratings and (2) the total number of volunteers for 4021 non‐profit organizations in the U.S.
Moritz Schmid +2 more
wiley +1 more source
The countercyclical long-term operating accrual-based trading strategy in the Stoxx Europe 600 index: The importance of asset and liability components. [PDF]
PLoS One, 2022 Sandoval A, Márquez J, Cervera I.
europepmc +1 more source
The use of accruals to manage reported earnings: theory and evidence [PDF]
This paper develops a model in which firm managers maximize their own compensation by using accruals to manage reported earnings. The results of the model suggest that the form of the managerial compensation function and managerial time preferences may ...
Larry D. Wall, Timothy W. Koch
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Sustainable Development, EarlyView.ABSTRACT Non‐timber forest products (NTFPs) are central to income diversification and livelihood resilience in Sub‐Saharan Africa. However, the welfare implications of baobab commercialisation remain underexplored. This study addresses this gap by analysing the contribution of the baobab value chain to household income, poverty reduction, and income ...
Frederick Frimpong +3 more
wiley +1 more source
Achieve Sustainability by Easing Population to 4 Billion by 2200
Sustainable Development, EarlyView.ABSTRACT The past century of massive increases in human population and resource use has seen many undesirable environmental effects, ranging from biodiversity loss to climate change. But a research gap exists, as the ultimate causes are often not described with precision or mentioned at all.
Mark Keegan +10 more
wiley +1 more source
Audit committee features and earnings management.
Heliyon, 2023 Nassir Zadeh F +3 more
europepmc +1 more source
Does environmental uncertainty of enterprises aggravate the accrual anomaly in the stock market? Evidence from China. [PDF]
Front Psychol, 2022 Hu S, Wang S.
europepmc +1 more source
Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly [PDF]
We show that the agency theory of overvalued equity (see Jensen, 2005) rather than investors' fixation on accruals explains the accrual anomaly, i.e., abnormal returns to an accrual trading strategy (see Sloan, 1996).Under the agency theory of overvalued
Nikolaev, V. +2 more
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