Results 111 to 120 of about 1,795 (282)

Rich Dad Poor Dad? CEO Private School Background and Firm Risk

European Financial Management, EarlyView.
ABSTRACT We examine the effect of CEO childhood socioeconomic status (SES) on firm risk. Using hand‐collected data on US CEOs' private high‐school attendance as proxy for high‐SES, we find that firms led by high‐SES CEOs exhibit 5.35% lower firm risk. This effect diminishes with CEO tenure, analyst coverage, and institutional ownership, consistent with
Yifei Bi, Christos Mavrovitis, Chen Yang
wiley   +1 more source

How Do Asymmetric Information and Financial Factors Influence Earnings Management?

Jurnal Ilmu Keuangan dan Perbankan
The purpose of this study is to analyze the influence of information asymmetry, deferred tax assets, deferred tax expenses, free cash flow, and investment opportunities set on earnings management practices in consumer service sector companies ...
Amir Hamzah, Hilda Nopiyanti
doaj   +1 more source

Deferred tax assets in portuguese banking

, 2016
Os ativos por impostos diferidos na banca Português têm aumentado tremendamente nos últimos anos. Neste trabalho, tentamos alcançar algumas conclusões sobre o impacto e a relevância destes tipos de ativos nos resultados e desempenho bancário nacional. Foi realizada uma análise estatística e econométrica para testar a relevância e significância destes ...
openaire   +1 more source

Board Independence and Adjustment Speed of CEO Inside Debt

European Financial Management, EarlyView.
ABSTRACT We find that firms with more independent directors adjust CEO inside debt towards an optimum more quickly. This effect is more pronounced in financially unconstrained, growth, and under‐levered firms, and also firms led by more powerful or overconfident CEOs.
Bonnie Buchanan, Shuhui Wang, Tina Yang
wiley   +1 more source

How Health Care Organizations Can Use the Inflation Reduction Act to Reduce Costs, Enhance Resilience, and Lower Their Environmental Footprint. [PDF]

NAM Perspect, 2023
Balatbat C, Vernon W, Herzog A, Scannell T.   +3 more
europepmc   +1 more source

The Effect of Traffic Congestion on Labour Investment Efficiency

European Financial Management, EarlyView.
ABSTRACT The study examines the effects of headquarters‐city traffic congestion on labour investment efficiency. The results indicate that firms headquartered in congested cities may engage in inefficient labour investment decisions. Further analysis indicates that the inefficiency is associated with both overinvestment and underinvestment in labour ...
Rajib Chowdhury
wiley   +1 more source

PENGARUH RETURN ON ASSETS, LEVERAGE, UKURAN PERUSAHAAN, DEFERRED TAX EXPENSE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE [PDF]

, 2016
This study aimed to find how the influence of return on assets, leverage, size, deferred tax expense and institutional ownership on tax avoidance on LQ-45 companies listed in Indonesia Stock Exchange from 2010-2014. Tax avoidance is a dependent variable,
TUERFIA, RIZQIKA AFTHOR
core  

Life Cycle Consumption and Portfolio Choice Under Real Interest Rate Risk

Financial Management, EarlyView.
ABSTRACT We set up a life cycle model with real interest rate risk to demonstrate that real interest rates have implications for optimal household consumption and investments. Lower interest rates lead to higher optimal stock investments and lower consumption.
Marcel Fischer, Natascha Jankowski
wiley   +1 more source

Does Transfer Pricing Moderate the Effect of Deferred Tax Assets and Deferred Tax Expenses on Accrual Earnings Management of Firms in Indonesia? [PDF]

The purpose of this study is to analyze (a) the effect of deferred tax assets on accrual earnings management; (b) the effect of deferred tax expenses on accrual earnings management; (c) the role of transfer pricing as a moderator variable to strengthen ...
-, Dade Nurdiniah, Machdar, Nera Marinda
core   +2 more sources

How does implementing NIIF 16 affect financial indicators and fiscal effects?

Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas
This paper studies whether adopting NIIF 16 Leasing modified financial indicators and the results related to taxes from non-financial companies listed in Ecuador, thus covering the comparability issue caused by operational leasing previously revealed ...
Marlon Manya, Segundo Fabián Vilema Escudero   +1 more
doaj   +1 more source