Results 101 to 110 of about 41,359 (312)
Public Administration and Development, EarlyView.ABSTRACT The persistence of participatory budgeting (PB) in selected Chinese localities challenges the conventional wisdom that deliberative democratic practices can only take root in liberal political environments. Yet, existing literature has not sufficiently elucidated the factors underpinning the rise and sustained operation of PB in this seemingly
Yifei Yan +3 more
wiley +1 more source
Speculative Behavior and Heterogeneous Expectations: Theory and Evidence [PDF]
This paper demonstrates that the optimal willingness to pay for a stock is the payoff from holding the stock for one period when investors have different expectations, and that the willingness to pay can be represented as the sum of the expected present ...
Cheolbeom Park
core
People and Nature, EarlyView.Abstract Large carnivores are widely promoted as flagship species in biodiversity conservation, yet, in high‐density landscapes they generate risks to human lives and livelihoods that are unevenly distributed. Understanding how coexistence is sustained under such conditions raises questions of governance, equity, and whose costs are normalized.
Ashraf Shaikh +1 more
wiley +1 more source
PENGARUH KONSERVATISME LABA TERHADAP KOEFISIEN RESPONS LABA
Jurnal Ilmiah Akuntansi dan Bisnis, 2008 This research examines earnings response coefficient (ERC) of companies applying conservatism and more optimistic accounting. Conservatism accounting practices are expected to affect companies’ ERC indirectly.
AGUNG SUARYANA
doaj
Prospect Theory and Asset Prices [PDF]
We study asset prices in an economy where investors derive direct utility not only from consumption but also from fluctuations in the value of their financial wealth. They are loss averse over these fluctuations and the degree of loss aversion depends on
Ming HUANG +2 more
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ANALISIS PERBEDAAN KUALITAS LABA ANTARA PERUSAHAAN PUBLIK MILIK SWASTA DAN PERUSAHAAN PUBLIK MILIK PEMERINTAH DI INDONESIA [PDF]
, 2017 This study aims to examine the difference in the quality of earnings between publicly-owned public corporations and publicly-owned private companies in terms of relevance and fair presentation.
ADHIKUMARA, Dhimas Rama +1 more
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Sustainable Development, EarlyView.ABSTRACT This article examines whether economic growth reduces inequalities in access to water and sanitation across 64 countries over an average period of 13.5 years. Drawing on disaggregated data by income quintiles and rural–urban location, and employing ordinary least squares (OLS), two‐stage least squares (2SLS), and Seemingly Unrelated Regression
Marcos García‐López +2 more
wiley +1 more source
EARNINGS PERFORMANCE IN PREDICTING FUTURE EARNINGS AND STOCK PRICE PATTERN
Journal of Economics, Business, and Accountancy | Ventura, 2011 So far, business forecasting has been considered important in almost all economic entitiesand it is often used in areas such as in security analysts, institutional lending, and manage-ment. This research aims at examining empirically the predictability of time series of earn-ings for future earnings and stock price patterns by means of Autoregressive ...
openaire +1 more source
Post Earnings Announcement Drift: More Risk than Investors can Bear [PDF]
This paper shows how post earnings announcement drift may arise in a capital market with rational investors if the firm's earnings in consecutive periods are positively correlated and there is a fixed supply of the firm's shares.This result is driven by ...
Suijs, J.P.M.
core +1 more source
Does Carbon Intensity Affect the Cost of Equity? An Empirical Study From Mexico
Sustainable Development, EarlyView.ABSTRACT Climate change poses significant risks for companies, particularly in emerging countries like Mexico, where sustainability perceptions are evolving. This study analyzes how carbon emissions affect the cost of equity capital (CoE) for Mexican firms.
Guillermo Pérez‐Elizundia +2 more
wiley +1 more source