Results 91 to 100 of about 260,767 (259)
Business Strategy and the Environment, EarlyView.ABSTRACT Green claims pervade corporate communications, yet their informational value varies because stakeholders process them under bounded rationality—scarce attention and costly verification. This paper develops a conceptual signalling framework in which three parameters—signal diagnosticity (D), verification frictions (V) and available attention (A)
Luca Lancini
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether stronger competition supports or constrains corporate environmental responsibility, using China's 2008 Anti‐Monopoly Law as a quasi‐natural experiment. Applying a difference‐in‐differences design to Chinese A‐share listed firms in heavily polluting industries from 2006 to 2019, we find that firms with high ...
Wen Li +4 more
wiley +1 more source
Corruption and earnings quality: further evidence and exploration from Indonesia
Cogent Economics & FinanceCorruption within corporate entities continues to be a relatively overlooked yet significant issue to date. This study seeks to investigate the impact of corruption on the quality of earnings.
Eko Arief Sudaryono +4 more
doaj +1 more source
Earnings Quality, Accruals and Subjective Goodwill Accounting [PDF]
This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality.
Yuko Katsuo
core
From Probation to Partnership: Building Equitable Systems of Support in Community Colleges
New Directions for Community Colleges, EarlyView.ABSTRACT Community colleges serve as critical gateways to higher education for diverse student populations, yet traditional academic probation systems often exacerbate inequities by penalizing students facing systemic and personal challenges. This practitioner–scholar case study examines Clark State College's Academic Engagement Program (AEP), an ...
Elecia V. Spain, Michael B.Key
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT In the discourse on environmental sustainability and energy security, energy management is an inevitable policy issue that requires research‐based solutions. Based on this, the present study contributes by examining the impact of environmental, social, and governance (ESG) uncertainty on energy consumption patterns in the USA from 2002 to 2024.
Naif Alsagr +2 more
wiley +1 more source
Earnings volatility and earnings predictability
Survey evidence indicates widely held managerial beliefs that earnings volatility is negatively related to earnings predictability. In addition, existing research suggests that earnings volatility is determined by economic and accounting factors, and ...
Tang, Vicki Wei, Dichev, Ilia D.
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An examination of the stability of short-run Canadian stock predictability [PDF]
Using monthly data from 1975-2001, we consider the stability of bivariate and multivariate models for short run in-sample predictability of Canadian stock returns.
Syeed Khan, Ryan Compton
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan +4 more
wiley +1 more source
Can output explain the predictability and volatility of stock returns?. [PDF]
This paper examines whether a general equilibrium asset pricing model can explain two important empirical regularities of asset returns, extensively documented in the literature: (i) returns can be predicted by a set of macro variables, and (ii) returns ...
Peña Sánchez de Rivera, Juan Ignacio +2 more
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