Results 51 to 60 of about 2,028 (299)
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Earnings persistence in Brazilian football clubs
Revista Contemporânea de ContabilidadeThis paper examines the earnings quality of Brazilian football clubs, focusing on earnings persistence, its relationship with club size, and the persistence of accruals and cash flow. Based on the 2020 ranking by the Brazilian Football Confederation, the
Fábio Minatto +2 more
doaj +1 more source
Explaining the Relationship between Corporate Governance and Earnings Quality in Iran [PDF]
مجله دانش حسابداری, 2011 Using panel data analysis, this paper examines the relationship between corporate governance and quality of reported earnings. The sample is comprised of 117 listed in Tehran Stock Exchange (TSE) during the period of 1386-1388.
Kaveh Mehrani +1 more
doaj +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
, 2011 Prior research finds that frequent and accurate earnings forecasts are beneficial for investors, analysts, and management. My study examines whether the issuance of frequent earnings guidance and the goal to achieve high earnings forecast accuracy may ...
Wang, Elaine Ying
core +1 more source
European Journal of Islamic Finance, 2017 The study aims to examine the relationship between shareholding ownership structures, national institutional factors and earnings quality of banks across MENA countries (Middle East and North Africa).
Khawla Bourkhis, Mohamed Wajdi Najar
doaj +1 more source
Persistence and Predictive Ability of Earnings: Evidence from France and the UK
Economics and Business, 2021 The persistence and predictive ability are extensively requested as desirable attributes of earnings quality in the literature. The paper aims at investigating the persistence and predictive ability of earnings in French and UK companies.
Kimouche Bilal
doaj +1 more source
Aggregate earnings-returns relation: insights from REITs
Cogent Business & Management, 2022 Prior research generally reports a positive relationship between firm-level accounting earnings surprises and contemporaneous stock prices, indicating that accounting earnings carry value-relevant information. Recent studies, however, show that investors
Ijaz Ali
doaj +1 more source
Earnings Predictability And Broker-Analysts’ Earnings Forecast Bias
Journal of Applied Business Research (JABR), 2017 Scholars have reasoned that analysts issue optimistic forecasts to improve their access to managers’ private information when earnings are unpredictable. While this requires a managerial preference for analyst forecast optimism, the observed walk-down of analyst expectations to beatable forecasts is consistent with a managerial preference for pessimism
Michael Eames, Steven Glover
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley +1 more source