Results 161 to 170 of about 796 (267)

Voluntary disclosure of pandemic exposure and stock price crash risk. [PDF]

Financ Res Lett, 2022
Jin J, Liu Y, Zhang Z, Zhao R.
europepmc   +1 more source

The Information Content of Operational Effectiveness

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We address whether and why a firm's operational effectiveness, OpEff$\textit{OpEff}$, has information content for investors and what role that information plays in the price discovery process at quarterly earnings announcements. We measure OpEff$\textit{OpEff}$ using the cash conversion cycle (CCC) multiplied by −1, such that higher OpEff ...
Mary E. Barth, Jonathan Berkovitch, Doron Israeli   +2 more
wiley   +1 more source

Labor unionization and real earnings management: Evidence from labor elections. [PDF]

PLoS One
Astvansh V, Wang B, Chen T, Qu JC.
europepmc   +1 more source

Human and Intellectual Capital Spending Efficiency and Efficacy: Evidence from U.S. Universities

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We analyze the efficiency and efficacy of human and intellectual capital investment to better understand the effects of social investment. Existing literature in the corporate setting lacks analysis on the impact of human and intellectual capital investment, likely due to data scarcity.
Christopher S. Armstrong, Alan D. Jagolinzer, Sarah Kröchert, Andrea Pawliczek   +3 more
wiley   +1 more source

Intrinsic Benchmark Beating

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine the role of intrinsic motivations—psychologically based, non‐economic factors—in earnings benchmark beating by focusing on owner‐managed firms that are largely free from external pressures from shareholders, analysts, and the media.
Jeppe Christoffersen, Thomas Plenborg, Morten Seitz   +2 more
wiley   +1 more source

Can analyst coverage reduce corporate tax avoidance? Evidence from China. [PDF]

PLoS One
Shi X, Shen Y, Wang Y, Han J.
europepmc   +1 more source

Firm‐Level Political Risk and Earnings Manipulation

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT Using recently developed proxies for firm‐level political risk and earnings manipulation, we test the limited attention theory. Contrary to Hirshleifer and Teoh's core prediction that investor attention is associated with less managerial manipulation, we find that firm‐level political risk, serving as a proxy for investor attention, is ...
Hui L. James, Thanh Ngo, Jurica Susnjara
wiley   +1 more source

Smart city and earnings management: Evidence from China. [PDF]

PLoS One
Sun D, Chen C.
europepmc   +1 more source

Detecting Earnings management in Brazil: estimating discretionary accruals

, 2008
Este artigo analisa os modelos clássicos existentes na literatura acadêmica internacional para estimar os accruals discricionários, que são uma proxy empírica para detectar Earnings Manangement. Adicionalmente, evidencia que as Cias. Brasileiras "gerenciam" os seus resultados contábeis como resposta a estímulos do mercado de capitais.
openaire   +1 more source

Serial Investing and Strategic Commitment in Markets With Unknown Competitors

Journal of Economics &Management Strategy, EarlyView.
ABSTRACT We study how serial investors who regularly face unknown competitors attempt to make their projects dominant. Innovating in new markets often involves uncertainty over the nature of the final product and who the key competitors will be. Such projects also have long‐term funding needs, so a commitment to provide the necessary funds imparts a ...
Naveen Khanna, Richmond Mathews
wiley   +1 more source