Results 111 to 120 of about 41,359 (312)
Value, Size and Momentum Portfolios in Real Time: The Cross-Section of South African Stocks [PDF]
We implement a recursive out-of-sample method to examine anomalies-based ex-ante predictability in the cross-section of stock returns. We obtain a series of simulated out-of-sample returns, consistent with investors using only prior information when ...
Ryans Bartens, Shakill Hassan
core +1 more source
Strategic Management Journal, EarlyView.Abstract Research Summary How do analysts react to communication about firms' strategies? Research has shown that executive communication influences markets, but we know little about reactions to the deeper strategy content communicated. Drawing from research on how evaluative frames and expectation violations shape cognition, we show that when ...
John C. Eklund, Michael J. Mannor
wiley +1 more source
Essays on Earnings Predictability
, 2016 This dissertation addresses the prediction of corporate earnings. The thesis aimsto examine whether the degree of precision in earnings forecasts can be increased by basing them on historical financial ratios. Furthermore, the intent of the dissertation is to analyze whether accounting standards affect the accuracy of analysts´earnings forecasts ...
openaire +3 more sources
Financial reporting quality of ESG firms listed in China. [PDF]
PLoS One, 2023 Wu M, Abeysekera I.
europepmc +1 more source
Exploring Predictors of Preclinical Performance in Predoctoral Operative Simulation Courses
Journal of Dental Education, EarlyView.
Nicholas DePinto +6 more
wiley +1 more source
Shaping expectations, losing flexibility: A study of CEO promises as strategic communication tools
Strategic Management Journal, EarlyView.Abstract Research Summary CEO promises are powerful but understudied communication tools. We develop a dual‐mechanism framework theorizing that while CEO promises elevate stakeholder expectations, they simultaneously constrain strategic flexibility. We argue that CEO promise‐making is shaped by two competing pressures: making more promises when the ...
Majid Majzoubi +2 more
wiley +1 more source
Predicting earnings management based on adjusted earnings per share (EPS)
AFRICAN JOURNAL OF BUSINESS MANAGEMENT, 2012 This paper investigates the usefulness of accounting information in forecasting earnings management. For this purpose, the firms listed in the Tehran Stock Exchange (TSE) that engage in adjusting the annual earnings per share (EPS) were recruited as the sample.
openaire +1 more source
IFRS Adoption in the E.U., accounting harmonization and market efficiency: a review [PDF]
As of 1st January 2005 all European listed companies had to adopt IAS/IFRS in order to prepare their consolidated financial statements. Five years later, the paper analyses the advancements in the accounting harmonisation process within European ...
Gabriele Guggiola
core
Strategic Management Journal, EarlyView.Abstract Research Summary Board human capital theory posits that directors' skills shape firm behavior. Most studies, however, examine one skill type at a time, assuming that each director contributes independently of the other skills represented on the board.
Stevo Pavićević +2 more
wiley +1 more source