Results 251 to 260 of about 41,359 (312)

Pension reforms, economic security, and mental health: The need for a human rights-based approach. [PDF]

Glob Ment Health (Camb)
Steele S, Ruiz M, Parbst M, Stuckler D.
europepmc   +1 more source

The Internationalization of Equity Markets [PDF]

Campbell R. Harvey, Wayne Ferson
core  

The impact of patent activity on idiosyncratic volatility in U.S. pharmaceutical companies. [PDF]

PLoS One
Atilgan E, Türkmen Ceylan FB, Doruk ÖT, Ertuğrul HM, Barak AY.   +4 more
europepmc   +1 more source

Hidden dynamics of economic hardship: Characterizing economic unpredictability and its role on self-regulation in early childhood. [PDF]

Dev Psychopathol
DeJoseph ML, Walasek N, Liu S, Young ES, Raikes A, Waldman M, Frankenhuis WE, Fisher P.   +7 more
europepmc   +1 more source

At the Crossroads of Data Justice and Data Capitalism: How Generative AI in Healthcare Mobilises Its Assemblages. [PDF]

Sociol Health Illn
Gross N, Geiger S.
europepmc   +1 more source

Learning in Coweb Experiments [PDF]

Hommes, C.H., Sonnemans, J., Tuinstra, J., Velden, H. van de   +3 more
core  

The Role of Trust in LGBTQ+ Refugee Status Determination (RSD) System

Journal of Social Philosophy, EarlyView.
Annamari Vitikainen, Patti Tamara Lenard   +1 more
wiley   +1 more source

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Earnings Volatility and Earnings Predictability

SSRN Electronic Journal, 2006
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 both of these factors reduce earnings predictability.
Ilia D. Dichev, Vicki Wei Tang
openaire   +1 more source

Why do accruals predict earnings?

Journal of Accounting and Economics, 2017
Abstract Higher accruals are associated with lower subsequent earnings. We show this phenomenon can be explained by the way sales, profits, and working capital respond to changes in a firm's product markets. Empirically, high accruals predict high subsequent sales growth but a long-lasting drop in both profits and profitability. Accruals also predict
Jonathan Lewellen, Robert J. Resutek
openaire   +1 more source

Hedging, Hedge Accounting, and Earnings Predictability

SSRN Electronic Journal, 2021
Studies suggest that, pursuant to the implementation of SFAS 133, even sophisticated users of financial statements find it difficult to comprehend earnings implications of hedging derivatives. Moreover, due to stringent hedge accounting requirements under these standards, many economic hedges do not qualify for hedge accounting and are deemed ...
Tharindra Ranasinghe, Konduru Sivaramakrishnan, Lin Yi   +2 more
openaire   +1 more source