Results 171 to 180 of about 28,258 (303)

Audit committee features and earnings management.

Heliyon, 2023
Nassir Zadeh F, Askarany D, Shirzad A, Faghani M.   +3 more
europepmc   +1 more source

Do short-sellers arbrtrage accrual-based return anomalies? [PDF]

We find a positive association between short-selling and accruals, and between short-selling and NOA, during 1988-2003. The accrual and NOA return anomalies are asymmetric. The absolute value of mean abnormal returns is larger for high-accrual firms than
Hirshleifer, David, Teoh, Siew Hong, Yu, Jeff Jiewei   +2 more
core   +1 more source

ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang, Xiao Zhang, Michal Wojewodzki, Yuxin Jian, Fadey AbiDaoud   +4 more
wiley   +1 more source

Early-phase clinical trials in the pandemic era: a four-year experience from an academic cancer center. [PDF]

Am J Cancer Res
Moreland K, Fuhrman B, Webb K, Margraf M, Wernke J, Vollmer C, Kastl A, Marcum M, Leddon J, Jackson A, Curran E, Rai S, Wise-Draper T, Sohal D.   +13 more
europepmc   +1 more source

Interplay Between Green Investment and Market Price Premia in Global Shipping

International Journal of Finance &Economics, EarlyView.
ABSTRACT Existing research emphasises that the driver of green investment is its future profitability. This paper shows that other investors' decisions also influence green investment. We take the example of scrubber installation in shipping, which is optional by regulation but has an established market for trading its underlying asset.
Yao Shi, Nikos C. Papapostolou, Malvina Marchese, Ioannis C. Moutzouris, Angelos Efstathiou   +4 more
wiley   +1 more source

Can IFRS adoption mitigate earnings management in an emerging market? [PDF]

Heliyon
Mohamed Amer AM, Azimli A, Wole Adedokun M.   +2 more
europepmc   +1 more source

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan, Saqib Aziz, Akanksha Jalan, Fazal Muhammad, Dhoha Trabelsi   +4 more
wiley   +1 more source

The role of social, economic, and medical marginalization in cancer clinical trial participation inequities: A systematic review. [PDF]

J Clin Transl Sci
Hanvey GA, Johnson H, Cartagena G, Dede DE, Krieger JL, Ross KM, Pereira DB.   +6 more
europepmc   +1 more source

Audit Quality and Accounting Accruals

Korea International Accounting Review, 2007
null Choi,Sang-Moon, null 도경분
openaire   +1 more source

Audit Quality and the Accrual Anomaly

Korea International Accounting Review, 2010
null Kim, Tae-Wan, null Kwon,Young-Do
openaire   +1 more source