Results 131 to 140 of about 83,960 (247)
Journal of Social Science Studies, 2018 This study aims to examine the effect of earnings management and earnings persistence on earnings response coefficient. The sample of research is consumer sector company period 2013 - 2016 which listed in Indonesia stock exchange. The results showed that earnings management had a negative effect not significant on the income response coefficient.
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Accruals and Aggregate Stock Market Returns [PDF]
Past research has shown that the level of operating accruals is a negative cross-sectional predictor of stock returns. This paper examines whether the accrual anomaly extends to the aggregate stock market. In contrast with cross-sectional findings, there
Hirshleifer, David +2 more
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A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
Free Cash Flow Moderated Income Smoothing, Earning Persistence Toward Earnings Response Coefficient
International Journal Of Humanities Education and Social Sciences (IJHESS)The aim of this study is to investigate: (1) the effect of income smoothing, earnings persistence, and systematic risk on ERC; (2) whether free cash flow moderates the relationship between income smoothing, earnings persistence, and systematic risk on ERC; (3) the influence of income smoothing, earnings persistence, and systematic risk on free cash ...
Verawaty Verawaty +2 more
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A Decomposition of Male-Female Earnings Differentials [PDF]
The participation of women in paid economic activities has increased in almost all the countries and Pakistan is no exception.1 However, the quantitative increase in female participation in market production has neither led to qualitative improvements in
Rehana Siddiqui, Rizwana Siddiqui
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A STUDY OF MINIMUM WAGE EMPLOYMENT IN IRELAND: THE ROLE OF WORKER, HOUSEHOLD AND JOB CHARACTERISTICS. ESRI SURVEY AND STATISTICAL REPORT SERIES, November 2017 [PDF]
, 2017 This study uses Irish data from the Survey of Income and Living Conditions (SILC) to examine the factors underlying differences in the relative risk of being in receipt of the National Minimum Wage (NMW) among groups with relatively high rates of ...
McGuinness, Seamus +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
El-Mal: Jurnal Kajian Ekonomi & Bisnis IslamEarning response coefficient (ERC) is a measure of how much abnormal stock return will be obtained by responding to unexpected earnings as profit information published by the company. The purpose of this study was to test and analyze the effect of earnings persistence, leverage, profitability and firm size on the earning response coefficient (ERC) in ...
null Fahreza Ihwan Nur Ardiansyah +1 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
wiley +1 more source
The Lending Channel in Emerging Economics: Are Foreign Banks Different? [PDF]
This paper assembles a dataset comprising 1,565 banks in 20 Asian and Latin American countries during 1989-2001 and compares the response of the volume of loans, deposits, and bank-specific interest rates on loans and deposits, to various measures of ...
Carmen Reinhart +2 more
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