Results 111 to 120 of about 18,168,283 (240)

Residual Income Valuation and Stock Returns: Evidence From a Value‐to‐Price Investment Strategy*

Financial Review, EarlyView.
ABSTRACT This paper contributes to the accounting and asset pricing anomalies literature by investigating the performance of value‐to‐price (V/P) strategies, and the relationship between V/P ratio and various risk proxies. If the V/P ratio successfully predicts future returns at stock level, we hypothesize that portfolios based on the V/P ratio ...
Ahmad Haboub, Aris Kartsaklas, Vasilis Sarafidis   +2 more
wiley   +1 more source

The Speed of Corporate Cash Adjustment: Evidence From Labor Protection Laws

Financial Review, EarlyView.
ABSTRACT This study examines how labor protection affects the dynamics of corporate cash policy. Using the staggered adoption of U.S. state‐level wrongful discharge laws, we find that stronger labor protection reduces the speed of cash adjustment by 16.7%.
Rongbing Xiao, Panagiotis Asimakopoulos, Fangming Xu, Huainan Zhao   +3 more
wiley   +1 more source

Working Through (In)fertility: An Autoethnography of Fertility Treatment, Employment, and Institutional Nonrecognition in Ireland

Gender, Work &Organization, EarlyView.
ABSTRACT Infertility predominantly affects people of working age, yet the experience of pursuing treatment while in employment rarely enters the workplace as a legitimate concern. Drawing on a longitudinal autoethnography of fertility treatment undertaken alongside an early academic career in Ireland between 2017 and 2024, and informed by policy, legal,
Valentina Paolucci
wiley   +1 more source

Cognitive and emotional mechanisms underlying migraine quality of life

Headache: The Journal of Head and Face Pain, EarlyView.
Abstract Objective This study was conducted to examine how migraine‐related illness perceptions, shame, and psychological distress are associated with migraine‐specific quality of life, and to test a serial mediation model in which illness perceptions relate to quality of life via shame and psychological distress.
Shiri Shinan‐Altman, Yaira Hamama‐Raz   +1 more
wiley   +1 more source

Entrepreneurship and Financial Deregulation

International Economic Review, EarlyView.
ABSTRACT We quantitatively analyze the impact of US banking deregulation in the 1980s on the aggregate economy. Using recent econometric techniques, we first reexamine existing empirical evidence on the real effects of banking deregulation. We then construct a quantitative model that integrates imperfectly competitive banks into a general equilibrium ...
Toshihiko Mukoyama, Gang Zhang
wiley   +1 more source

Who Bears the Pen? Audit Partner–Manager Report Signatures, Multilevel Accountability and Audit Quality in China

International Journal of Auditing, EarlyView.
ABSTRACT Using data pertaining to China's mandatory two‐signature regime, under which a certified public accountant licensed as an audit manager can serve as an audit report signatory, we examine whether reallocating accountability within the audit engagement team is associated with audit quality.
Yanming Cao, Jengfang Chen, Meiting Lu, Grant Richardson   +3 more
wiley   +1 more source

Exposure to Climate Change and Earnings Manipulation

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT This study investigates whether and how climate change exposure (CCE) influences corporate financial reporting practices. Using a newly developed firm‐specific CCE measure from conference calls, we find that US firms with higher CCE exhibit greater real earnings management (REM).
Ramzi Benkraiem, Mostafa M. Hasan, Ashrafee Hossain, Abdullah‐Al Masum, Samir Saadi   +4 more
wiley   +1 more source

Modeling Bankruptcy Prediction for Non-Financial Firms: The Case of Pakistan [PDF]

This paper aims to identify the financial ratios that are most significant in bankruptcy prediction for the non-financial sector of Pakistan based on a sample of companies which became bankrupt over the 1996-2006 period.
Rashid, Abdul, Abbas, Qaiser
core  

The Effect of Orthodontic Tooth Movement on Intrabony Periodontal Defects After Guided Tissue Regeneration. Part II: The Evaluation of Clinical and Radiological Parameters in a Randomised Controlled Clinical Trial

Journal of Clinical Periodontology, EarlyView.
ABSTRACT Aim To clinically and radiologically evaluate the healing capacity of intrabony periodontal defects treated with guided tissue regeneration (GTR) with or without the combination of orthodontic tooth movement (OTM). Materials and Methods Thirty‐four individuals presenting with periodontal intrabony defects (IDs) and pathological tooth migration
Pal Nagy, Andrea Dobos, Balint Nemes, Krisztian Kover, Peter Windisch   +4 more
wiley   +1 more source

Annual Research Review: Associations of socioeconomic status with cognitive function, language ability, and academic achievement in youth: a systematic review of mechanisms and protective factors

Journal of Child Psychology and Psychiatry, Volume 66, Issue 4, Page 417-439, April 2025.
Low socioeconomic status (SES) is negatively associated with children's cognitive and academic performance, leading to long‐term educational and economic disparities. In particular, SES is a powerful predictor of executive function (EF), language ability, and academic achievement.
Divyangana Rakesh, Paris Anne Lee, Amruta Gaikwad, Katie A. McLaughlin   +3 more
wiley   +1 more source