Results 161 to 170 of about 6,503,682 (203)

Analysts' Cultural Long‐Term Orientation and Their Information Production Orientation culturelle à long terme des analystes et production d'information

Contemporary Accounting Research, Volume 43, Issue 3, Page 1474-1503, Fall 2026.
ABSTRACT We study how analysts' inherited cultural attitudes to time orientation affect their production of long‐term information and the profitability of their stock recommendations. We find that analysts from long‐term‐oriented cultures exhibit a longer forecast horizon and issue more long‐term forecasts.
Shuping Chen, Jay Heon Jung, Sonya S. Lim, Yong Yu   +3 more
wiley   +1 more source

The Effect of Debt to Asset Ratio, Return on Assets, and Current Ratio on Stock Returns with Earnings per Share as a Mediating Variable in the Property and Real Estate Sector Listed on the Indonesia Stock Exchange

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to analyze the effect of Debt to Asset Ratio (DAR), Return on Assets (ROA), and Current Ratio (CR) on stock returns with Earnings per Share (EPS) as a mediating variable in property and real estate sector companies listed on the ...
Alvaro Danadyaksa Sandya, Fuad Ramdhan Ryanto   +1 more
doaj  

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

Contemporary Accounting Research, Volume 43, Issue 3, Page 1651-1681, Fall 2026.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

The Australian Union Movement and the Politics of Full Employment, 1945–1976

Australian Journal of Politics &History, Volume 72, Issue 3, Page 406-420, September 2026.
ABSTRACT This article argues that the Australian union movement played a crucial and often overlooked role in both the success and rapid decline of Australia's post‐war full employment framework. A particular focus is placed on the unions' response to the Fraser Liberal‐Country Party government's 1976 abandonment of post‐war full employment and the ...
Owen Bennett
wiley   +1 more source

Do tax havens affect the usage of share buybacks schemes?

Annals of Public and Cooperative Economics, Volume 97, Issue 3, Page 579-616, September 2026.
Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley   +1 more source

Rich Dad Poor Dad? CEO Private School Background and Firm Risk

European Financial Management, Volume 32, Issue 4, Page 1274-1293, September 2026.
ABSTRACT We examine the effect of CEO childhood socioeconomic status (SES) on firm risk. Using hand‐collected data on US CEOs' private high‐school attendance as proxy for high‐SES, we find that firms led by high‐SES CEOs exhibit 5.35% lower firm risk. This effect diminishes with CEO tenure, analyst coverage, and institutional ownership, consistent with
Yifei Bi, Christos Mavrovitis, Chen Yang
wiley   +1 more source

Pengaruh Earnings Per Share (EPS) dan Dividend Per Share (DPS) terhadap Stock Price (SP) pada perusahaan yang Tercatat di Indeks Saham Syariah Indonesia (ISSI) sektor energi subsektor minyak, gas, dan batu bara periode 2015–2024

Penelitian ini berangkat dari fenomena fluktuasi harga saham yang tidak selalu mencerminkan perubahan kondisi fundamental perusahaan. Pada beberapa perusahaan sektor energi, peningkatan maupun penurunan nilai Earnings Per Share (EPS) dan Dividend Per ...
Afifah, Shifa Nur
core   +1 more source

Share repurchases and earnings management

, 2009
In the first essay, I examine whether firms use share repurchases to manage earnings per share (EPS) and what role corporate governance plays in mitigating this EPS management behavior.
Yu, Jin
core  

EXPLAINING RURAL-URBAN EARNINGS DIFFERENTIALS IN THE U.S. [PDF]

The persistence and widening of the rural-urban earning gap represents a continuing empirical puzzle. Using county-level data, we estimate a fixed-effects empirical model of earnings response that differentiates the impacts of schooling, unemployment ...
Rhoades, Douglas, Renkow, Mitch
core  

Real Earnings Management through Share Repurchases

N/AShare Repurchase, Earnings Management, Earnings per Share (EPS), Discretionary Accruals, Opportunity Cost, Interest Income, Cost of Debt Capital.
Sharad C. Asthana
core