Results 171 to 180 of about 9,019,444 (252)

Stock Market Information and REIT Earnings Management [PDF]

This paper investigates the interaction between stock price movement and REIT earnings management. We examine whether information generated from stock trading influences managers' incentives to engage in earnings management.
Brent Ambrose, Xun Bian
core  

CLAIMING SOCIAL HOUSING FUTURES: Value, Risk and the Temporal Politics of Income Strip Financing in London

International Journal of Urban and Regional Research, EarlyView.
Abstract Asset managers, private equity firms and other institutional investors have assumed an increasingly important role in the ownership and management of housing and infrastructure since the Global Financial Crisis. This article analyses how social housing in London is being transformed into a financial asset through an analysis of ‘income strip ...
Aretousa Bloom, Joe Penny
wiley   +1 more source

The moral masking behavior of management after real earnings management: An analysis of management's integrity commitment. [PDF]

Heliyon
Liu F, Liang C.
europepmc   +1 more source

Promoting Precarity or Creating Cushions? Examining Canadians' Experiences With Financialization and Insecurity Across the Life Course

The British Journal of Sociology, EarlyView.
ABSTRACT This study examines experiences and perceptions of economic insecurity across individual social trajectories within the context of pervasive financialization in Canada. Drawing on a comprehensive pan‐Canadian survey (n = 7483) and set of interviews (n = 127) collected as part of the Great Canadian Class Study (GCCS), we use a mixed‐methods ...
Michelle Maroto, Guillaume Durou, Samuel Braden, Andrea DeKeseredy   +3 more
wiley   +1 more source

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

Non‐Fundamental Loan Renegotiations

Journal of Accounting Research, EarlyView.
ABSTRACT Prior studies predominantly examine fundamental performance‐driven explanations of loan renegotiations. We contrast with this work by investigating the improvement in secondary loan market trading conditions as a non‐fundamental driver of loan renegotiation. Exploiting a regression discontinuity design around the LSTA 100 Index reconstitution,
AJ YUAN CHEN, MATTHEW A. PHILLIPS, REGINA WITTENBERG‐MOERMAN, TIANGE YE   +3 more
wiley   +1 more source

The Impact of Corporate Governance and Ownership Structure on Earnings Management Practices: Evidence from Listed Companies in Pakistan

Lahore Journal of Economics
This study analyzes the impact of corporate governance and ownership structure on earnings management for a sample of 372 firms listed on the Karachi Stock Exchange over the period 2003–10. We estimate discretionary accruals using four well-known models:
Kamran, Attaullah Shah
doaj  

KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]

Sci Data
Na H, Song W, Han S, Jo D, Myung S, Kim H.   +5 more
europepmc   +1 more source

Disaggregating Cash Flows: The Effect of Linking and Labeling on Investors’ Understanding of the Statement of Cash Flows

Journal of Accounting Research, EarlyView.
ABSTRACT Operating cash flows are a critical input to valuation activities. Research and practice indicate that the most common method of presenting operating cash flows, the indirect method, is viewed as overly complex. We experimentally examine whether two theoretically motivated factors represent shortcomings of the indirect method: (1) inadequate ...
Richard Crandall, Shannon Garavaglia, Cassie Mongold   +2 more
wiley   +1 more source

Manager characteristics and the informativeness of banks' loan loss provisioning. [PDF]

Rev Acc Stud
Bischof J, Rudolf N.
europepmc   +1 more source