Do tax havens affect the usage of share buybacks schemes?
Annals of Public and Cooperative Economics, EarlyView.Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley +1 more source
ANALISIS PENGARUH PEMBAYARAN DIVIDEN TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Manufaktur: Sektor Kimia, Sektor Aneka Industri, dan Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2010) [PDF]
, 2013 Penelitian ini secara empiris menguji pengaruh pembayaran dividen terhadap kualitas laba laporan keuangan perusahaan di Indonesia, menggunakan proksi absolute discretionary accruals (absolut akrual diskresioner) sebagai ukuran kualitas laba.
PURWANDARI, IKA
core
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This paper examines whether managers of socially responsible firms strategically manage the tone of disclosure across different communication channels, with a focus on Management Discussion and Analysis (MD&A) and Corporate Social Responsibility (CSR) reports.
Sibei Yan +3 more
wiley +1 more source
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT While organizational justice perceptions are often thought to be stable, empirical evidence highlights substantial within‐person fluctuations over time. The development of these justice fluctuations may have important implications for newcomers' enactment of organizational citizenship behaviors (OCB).
Constanze Eib +4 more
wiley +1 more source
Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator. [PDF]
J Bus Econ, 2021 Thesing J, Velte P.
europepmc +1 more source
Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals [PDF]
Following Zhang (Accounting Review, 2007) we cast firm accruals in terms of short-term investment. Since many studies consider accruals as a smoothed measure of cash flows, we first adopt Zhang specification and augment the standard Jones model with a ...
Christian Calmès +3 more
core
Does an optimistic tone in annual reports predict better financial and non‐financial performance?
European Management Review, EarlyView.Abstract In the current paper, we investigate whether management adopts an optimistic disclosure tone to impress the corporate audience or to provide incremental information (II) by anticipating positive corporate performance. Specifically, we test whether an optimistic tone in annual reports (ARs) is a positive predictor of better financial and non ...
Francesco Gangi +3 more
wiley +1 more source
Does environmental, social, and governance performance mitigate earnings management practices? Evidence from US commercial banks. [PDF]
Environ Sci Pollut Res Int, 2023 Kolsi MC, Al-Hiyari A, Hussainey K.
europepmc +1 more source
Independent Auditor’s Roles in Decreasing Discretionary Accrual
بررسیهای حسابداری و حسابرسی, 2009 In this study we examine the relation between auditors, auditor’s reports and earnings management (EM). EM is measured by discretionary accrual (DA). In the case of auditors, type of auditor institutions, type of auditor’s opinion in audit reports and the number of qualification paragraphs in audit reports are measured on DA.
Ali Ebrahimi Kordlar, Seyed Aziz Seyedy
openaire +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