Results 231 to 240 of about 52,974 (284)

Social Equity Practices in Public Financial Management: A Conceptual Review and Proposed Reforms

Public Administration, EarlyView.
ABSTRACT Equity has been at the core of public finance going at least as far back as 1776 when Adam Smith included it as one of four canons of a good tax in his classic An Inquiry into the Nature and Causes of the Wealth of Nations (Tax Project Institute 2025).
John R. Bartle, Philip G. Joyce, Marilyn M. Rubin   +2 more
wiley   +1 more source

Is Capitalism Bad for Democracy? A Review of Lisa Herzog's The Democratic Marketplace

Philosophy &Public Affairs, EarlyView.
ABSTRACT In The Democratic Marketplace, Lisa Herzog offers a damning indictment of democratic capitalism. Among other things, she argues that capitalism has led to increased inequality, fosters an unhealthy culture of competition, that it is bad for the environment, and that it is ultimately bad for democracy itself.
Adam F. Gibbons
wiley   +1 more source

The stronger the ability, the greater the destructiveness? CEO ability and stock price crash risk. [PDF]

Heliyon
Chen L, Du Y.
europepmc   +1 more source

Learning From 25 Years of Changes in Business Tax Policy

Public Budgeting &Finance, EarlyView.
Abstract This paper summarizes the significant changes to the taxation of business income in the United States over the last 25 years and how the resulting policy variation has helped inform research on business taxation. The survey of research on the topic covers investment incentives, international taxation, corporate financial policy, issues with ...
Jason DeBacker, Aerfate Haimiti
wiley   +1 more source

The Pro‐Office Mindset. Anticorruption Beyond Legal Instruments

Journal of Social Philosophy, EarlyView.
Emanuela Ceva, Patrizia Pedrini
wiley   +1 more source

Refinancing Federal Loans to Support Transportation Infrastructure: Lessons From the COVID‐19 Pandemic

Public Budgeting &Finance, EarlyView.
Abstract The COVID‐19 pandemic exposed critical vulnerabilities in U.S. transportation infrastructure, resulting in widespread project delays, suspensions, and cancellations. In response, borrowers turned to refinancing to mitigate revenue shortfalls and benefit from historically low interest rates. This paper analyzes the surge in refinancing activity
Muhammet Mustafa Sever, Jonathan L. Gifford, Carter B. Casady   +2 more
wiley   +1 more source

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The pricing of discretionary accruals

Journal of Accounting and Economics, 1996
Abstract This paper examines if the stock market prices discretionary accruals. Evidence reveals that, on average, the market attaches value to discretionary accruals. This evidence is consistent with two alternative scenarios: (1) managerial discretion improves the ability of earnings to reflect economic value, and (2) discretionary accruals are ...
K R Subramanyam
exaly   +2 more sources

Audit Quality and the Pricing of Discretionary Accruals

AUDITING: A Journal of Practice & Theory, 2002
Accrual-based earnings is considered superior to cash flows. Accruals let managers communicate their private and inside information and thereby improve the ability of earnings to reflect underlying economic value. However, managers could engage in aggressive reporting of accruals that can seriously undermine the informativeness of reported earnings ...
Linck, James S., Netter, Jeffry M., Shu, Tao   +2 more
core   +4 more sources

Predicting Stock Market Returns with Aggregate Discretionary Accruals

SSRN Electronic Journal, 2006
ABSTRACTWe find that the positive relation between aggregate accruals and one‐year‐ahead market returns documented in Hirshleifer, Hou, and Teoh [2009] is driven by discretionary accruals but not normal accruals. The return forecasting power of aggregate discretionary accruals is robust to choices of sample periods, return measurements, estimation ...
Qi, R, Kang, Q, Liu, Q
openaire   +6 more sources

Estimation sample selection for discretionary accruals models

Journal of Accounting and Economics, 2013
We examine how the criteria for choosing estimation samples affect the ability to detect discretionary accruals, using several variants of the Jones (1991) model. Researchers commonly estimate accruals models in cross-section, and define the estimation sample as all firms in the same industry.
Frank Ecker, Katherine Schipper, Jennifer Francis   +2 more
exaly   +2 more sources