Results 121 to 130 of about 15,215 (311)
Managing the Bottom Line: A Path to Higher Shareholder Returns?
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-BiałejThis study investigates the impact of earnings management on shareholder returns among public companies listed on the Warsaw Stock Exchange (WSE) whose shares were traded throughout the 2014–2023 period. We run multiple linear regression with a stepwise
Michał Comporek
doaj +1 more source
How Informative Are Fraud and Non-Fraud Firms\u27 Earnings? [PDF]
, 2019 This study evaluates how informative the earnings of fraud firms are compared to peer non-fraud firms by assessing informativeness in the context of persistence, analysts’ forecast errors, and stock returns.
Asare, Kwadwo Nyarko
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang +5 more
wiley +1 more source
Why Are Stocks So Risky? [PDF]
With the decline in privately and publicly guaranteed benefits for pensions and health care, people increasingly must finance a greater share of their retirement expenses through their own savings.
Dan Muldoon, Richard W. Kopcke
core +1 more source
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Stockholding: Recent Lessons from Theory and Computations [PDF]
Household-level portfolio data show a tendency of the majority of households in each country to hold no stocks despite a historical expected-return premium on equity relative to riskless assets. This paper first explains why such a tendency constitutes a
Michael Haliassos
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ESG Assurance and Dividends: Evidence From 18 Countries in Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
Accounting for Intergenerational Income Persistence: Non-Cognitive Skills, Ability and Education [PDF]
We analyse in detail the factors that lead to intergenerational persistence among sons, where this is measured as the association between childhood family income and later adult earnings. We seek to account for the level of income persistence in the 1970
Jo Blanden +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
Labor market returns to college major specificity [PDF]
, 2017 This paper defines and measures college major specificity and estimates its labor market return over a worker’s life cycle. After reviewing other measures which have been used to measure specialization, we propose a novel approach grounded in human ...
Leighton, Margaret, Speer, Jamin
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