Results 141 to 150 of about 6,503,682 (203)

Leadership beyond the battlefield: How military‐experienced senior executives influence analyst coverage, forecast accuracy, and dispersion

Journal of Financial Research, EarlyView.
Abstract This study examines how military‐experienced senior executives shape analysts' information environment and forecasting outcomes. Using U.S.‐listed firms from 2000 to 2020, we find that firms led by ex‐military executives attract greater analyst coverage, exhibit lower forecast inaccuracy, and experience lower forecast dispersion.
Zhe Li, Bo Wang, Weidong Lin
wiley   +1 more source

Neurophysiological Methods in Accounting and Finance

Journal of International Financial Management &Accounting, EarlyView.
ABSTRACT Recent advances in neuroscience have made neurophysiological methods increasingly accessible, creating a timely opportunity to rethink how accounting and financial decisions are studied. Yet accounting and finance research has been slow to exploit its full potential.
Gaia Bassani, Silvio Vismara
wiley   +1 more source

The Influence Of Earning Per Share (Eps), Dept To Equity Ratio (DER), And Company Age On Underpricing In Idx

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
This study analyzes whether the variables earnings per share (EPS), debt to equity ratio (DER), and Age Copies influence the underpricing of the Initial Public Offering (IPO). The theory related to underpricing is the signaling theory. The method used in this study is regression analysis. The results from this study show that only three variables, EPS,
Nanda Ifandi, Sarah Haris, Imelda Deva, Bagus Setyadi, Yeni Fitria, Mulya Rizky Putri   +5 more
openaire   +1 more source

The Heterogeneous Regional Employment Effects of Environmental Policies

Oxford Bulletin of Economics and Statistics, EarlyView.
ABSTRACT This paper examines the effects of Environmental Policies—measured by the OECD Environmental Policy Stringency Index (EPS)—on employment in 349 regions across 26 countries from 1990 to 2020. We find that more stringent EPS have short‐term negative effects on regional employment, which disappear in the medium term.
Luca Bettarelli, Davide Furceri, Fabio Mazzola, Pietro Pizzuto, Khatereh Yarveisi   +4 more
wiley   +1 more source

AI Public Value Creation: Data Encoding, Aggregation, and Algorithmic Computation

Public Administration, EarlyView.
ABSTRACT AI systems in public administration challenge the premise that value creation arises from managers' strategic mediation among the vertices of Moore's strategic triangle: Public value, legitimacy, and operational capacity. AI imposes new logics that reshape vertices and their interaction dynamics.
Antonio Cordella, Francesco Gualdi
wiley   +1 more source

The Declining Value Relevance of Accounting Measures: Evidence from the Amman Stock Exchange (2010–2019) [PDF]

International Journal of Industrial Engineering and Production Research
The value relevance of financial accounting information remains pivotal, particularly in emerging markets such as Jordan, where investor confidence and market mechanisms continue to evolve.
Osama Khader
doaj  

Evaluation of Financial Performance of PT Waskita Karya Tbk in the Infrastructure Sector: Financial Ratio Analysis 2021-2023

Indonesian Journal of Islamic Economics and Finance
This study aims to assess the financial performance of PT Waskita Karya Tbk, a prominent company in the infrastructure sector, over the 2021-2023 period.
Asep Pahrudin, Ranila Suciati
doaj   +1 more source

The Accuracy of Equity Analysts’ Earnings Per Share Forecasts of Agribusinesses and Sugar‐Using Firms

Agricultural Economics, Volume 57, Issue 6, November 2026.
ABSTRACT This study evaluates equity analysts’ earnings forecasts, comparing United States (U.S.) sugar‐using firms (SUF), and a selected group of agribusinesses (AGB). Aspects of U.S. sugar policy, reinitiated in 1982, help to ensure a reliable and predictable domestic supply of SUF's primary ingredient, sugar. U.S.
Carlos O. Trejo‐Pech, Karen L. DeLong, Robert Johansson   +2 more
wiley   +1 more source

Dual‐class shares and capital allocation decisions: Evidence from share repurchases and M&A activities

Review of Financial Economics, Volume 44, Issue 4, October 2026.
Abstract This study examines whether dual‐class governance affects how investors and firms respond to major capital allocation decisions. Using U.S.‐listed firms from 2014 to 2025, we analyze share repurchases and M&A transactions in which dual‐class firms act as acquirers or targets.
Bruno Fiesenig, Simon Kunze, Dirk Schiereck   +2 more
wiley   +1 more source

Informasi Akuntansi dan Non Akuntansi Terhadap Initial Return Saham

Journal of Accounting and Investment, 2016
This research analyze and provide empirical evidence about the effect of accounting information (firm size, earning per share (EPS), financial leverage, return on asset (ROA)) and non accounting information (percentage of share ownership, auditor ...
Linggar Prawesti, Arum Indrasari
doaj