Results 141 to 150 of about 41,359 (312)
پژوهشهای تجربی حسابداری, 2015 Predicting consolidated earnings provides useful information to evaluate a parent company, since earnings of the entire consolidated entity accrue to parent company shareholders in the form of dividends. Using earnings prediction approach and reported earnings levels in subsidiary and parent company income statements, this study provides empirical ...
roohollah gheitasi, farshad Sabzalipour
openaire +1 more source
Long-run risks and financial markets [PDF]
The recently developed long-run risks asset pricing model shows that concerns about long-run expected growth and time-varying uncertainty (i.e., volatility) about future economic prospects drive asset prices.
Ravi Bansal
core
Real Effects of Subjectivity in Measuring Fair Values
Journal of Accounting Research, EarlyView.ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN +3 more
wiley +1 more source
How to measure earnings surprises: Based on revised market reaction. [PDF]
PLoS One, 2023 Pan Q, Huang K.
europepmc +1 more source
Far From Routine: Employers' Recruitment and Control Strategies in Two Low Wage Sectors
Human Resource Management Journal, EarlyView.ABSTRACT Contrary to HRM's prevailing view that low wage work is routine and not requiring specific HR strategies, this study reveals how employers within low wage sectors pursue active and diverse strategies to segment the labour force and shape the work package.
Eva Herman, Jill Rubery, Gail Hebson
wiley +1 more source
HOW FAR CAN WE FORECAST? FORECAST CONTENT HORIZONS FOR SOME IMPORTANT MACROECONOMIC TIME SERIES [PDF]
For stationary transformations of variables, there exists a maximum horizon beyond which forecasts can provide no more information about the variable than is present in the unconditional mean.
Greg Tkacz, John G. Galbraith
core
Auditor industry expertise and the predictive power of the deferred tax valuation allowance
Accounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton +2 more
wiley +1 more source
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &Finance, EarlyView.ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
Asset pricing with long-run disaster risk. [PDF]
PLoS One, 2023 Fan R, Xiao C.
europepmc +1 more source
Economic Freedom and Audit Fees: Evidence From the USA
Accounting &Finance, EarlyView.ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain +3 more
wiley +1 more source