Results 171 to 180 of about 18,621 (269)

The Influence of COVID-19 Pandemic on Management Earnings Forecasts. [PDF]

Front Psychol, 2022
Fu X, Xu Y, Zhou F, Zhao L.
europepmc   +1 more source

The use of accruals to manage reported earnings: theory and evidence [PDF]

This paper develops a model in which firm managers maximize their own compensation by using accruals to manage reported earnings. The results of the model suggest that the form of the managerial compensation function and managerial time preferences may ...
Larry D. Wall, Timothy W. Koch
core  

Subtle Discrimination

The Journal of Finance, EarlyView.
ABSTRACT We introduce the concept of subtle discrimination—biased acts that cannot be objectively ascertained as discriminatory. When candidates compete for promotions by investing in skills, firms' subtle biases induce discriminated candidates to overinvest when promotions are low‐stakes (to distinguish themselves from favored candidates) but ...
ELENA S. PIKULINA, DANIEL FERREIRA
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

Financial disclosure quality and sustainability disclosure quality. A case in China. [PDF]

PLoS One, 2021
Abeysekera I, Li F, Lu Y.
europepmc   +1 more source

Industry Valuation Driven Earnings Management [PDF]

This paper investigates whether industry valuation impacts firms’ earnings management decisions. Existing accounting literature assumes that industry valuation has a constant impact on this decision.
Jiao, T., Mertens, G.M.H., Roosenboom, P.G.J.   +2 more
core   +1 more source

Asset Pricing and Risk‐Sharing Implications of Alternative Pension Plan Systems

The Journal of Finance, EarlyView.
ABSTRACT We show that incorporating defined benefit pension funds in an incomplete markets asset pricing model improves its ability to match the historical equity premium and riskless rate and has important risk‐sharing implications. We document the importance of the pension fund's size and asset demands, and a new risk channel arising from ...
NUNO COIMBRA, FRANCISCO GOMES, ALEXANDER MICHAELIDES, JIALU SHEN   +3 more
wiley   +1 more source

The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries. [PDF]

Heliyon
Yaşar A, Yalçın N.
europepmc   +1 more source

Stock price crash risk and military connected board: Evidence from Thailand. [PDF]

PLoS One, 2023
Treepongkaruna S, Chatjuthamard P, Leemakdej A.   +2 more
europepmc   +1 more source

Second Chance: Life with Less Student Debt

The Journal of Finance, EarlyView.
ABSTRACT We exploit an episode of plausibly random debt discharge due to the loss of paperwork for thousands of defaulted borrowers to examine the effects of private student debt relief on borrower outcomes. We find that borrowers who receive debt relief (treated) experience declines in debt balances and delinquency rates on other accounts, and ...
MARCO DI MAGGIO, ANKIT KALDA, VINCENT YAO   +2 more
wiley   +1 more source