Earnings management in nonprofit organizations: does governmental financing play a role? [PDF]
, 2010 Christiaens, Johan, Verbruggen, Sandra
core +1 more source
Sustainability in Intensive Aquaculture-Profitability of Common Carp (<i>Cyprinus carpio</i>) Production in Recirculating Aquaculture Systems Based on a Hungarian Case Study. [PDF]
Animals (Basel)Mihály-Karnai L +6 more
europepmc +1 more source
Product Market Threats and Leases
Financial Management, EarlyView.ABSTRACT We document robust evidence of increased corporate leasing in the presence of product market threats. This finding is robust to a battery of tests exploiting plausibly exogenous variation in product market threats to address the potentially endogenous nature of leasing and product markets, including Chinese import penetration, the granting of ...
Douglas (D. J.) Fairhurst +3 more
wiley +1 more source
China's Provincial Multi-Regional Input-Output Database for 2018 and 2020. [PDF]
Sci DataLi J +6 more
europepmc +1 more source
Revisiting Asset Pricing Models: The Case for an Intangibles Factor
Financial Management, EarlyView.ABSTRACT In an increasingly knowledge‐based economy, intangible assets may be an important driver of firm performance and stock returns. We introduce an intangibles intensity factor (INT), distinct from the organization capital factor, and show that exposure to this factor strongly predicts stock returns, outperforming traditional factors.
Dion Bongaerts +2 more
wiley +1 more source
Dynamic externalities of basic medical insurance compensation, health capital accumulation, and economic growth. [PDF]
Front Public HealthYuan X, Yang X.
europepmc +1 more source
Financial Statement Information and Equity Value: The Role of Real Options Characteristics
Financial Management, EarlyView.ABSTRACT This paper examines whether firm‐specific real options characteristics are equity value‐relevant beyond valuation estimates anchored in financial statements. Using extensive historical data for the United Kingdom, we assess and compare the forecast accuracy and explanatory power for stock prices of equity valuation models based on residual ...
Mingyu (Chandler) Chen +2 more
wiley +1 more source
The measurement of China's provincial physical capital stock based on the improved method and indicators. [PDF]
PLoS OneWang Q, Ma Z.
europepmc +1 more source
Organization Capital and Firm Resilience to Cash Flow Shocks
Financial Review, EarlyView.ABSTRACT Spanning a 3‐year window before and after the COVID‐19 pandemic (2017–2022), this study examines the role of organizational capital in shaping firm resilience to cash flow shocks. We find that organizational capital significantly mitigates adverse cash flow impacts arising from pandemic‐related operational disruptions.
Chen Huang +3 more
wiley +1 more source
DEPRECIATION OF ANIMALS AND ECONOMIC RETURN: CASE STUDY
Management Theory and Studies for Rural Business and Infrastructure Development, 2019 Ingrida Jakušonoka +3 more
openaire +2 more sources