Results 71 to 80 of about 260,767 (259)

US Climate Variability & Predictability Program Science Plan

open access: yes, 2013
This report discusses the strategic scientific plan for the United States Climate Variability & Predictability ...
U.S. Climate Variability & Predictability Program. Scientific Steering Committee.
core  

Board Risk Committees: Implications for Earnings Predictability

open access: yes
We examine the relation between the presence of board risk committees and earnings predictability and whether market intermediaries revise forecasts following board risk committee formation. We determine whether financial firms with board risk committees
Benjamin C. Anderson   +1 more
core   +1 more source

Navigating Ethical Minefields: Micro‐Foundations of Corporate Political Work in Ethical and Sustainable Business Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In an era of rising geopolitical tensions and environmental instability, corporate political activities have become increasingly intertwined with ethical challenges and sustainability requirements. This study investigates the influence of environmental dynamics and corporate ethical responsibility on interorganizational conflict and ...
David Yulong Liu   +4 more
wiley   +1 more source

Earnings forecast bias - a statistical analysis [PDF]

open access: yes
The evaluation of the reliability of analysts' earnings forecasts is an important aspect of research for different reasons: Many empirical studies employ analysts' consensus forecasts as a proxy for the market's expectations of future earnings in order ...
Karine Michalon   +2 more
core  

Earnings Predictability, Bond Ratings, and Bond Yields

open access: yes
We examine the role that earnings predictability plays in establishing a firm’s cost of debt capital by measuring its influence on establishing a new issue’s bond rating.
Aaron Crabtree, John Maher
core   +1 more source

An Empirical Analysis Of The Value Line Earnings Predictability Index

open access: yes, 1993
The earnings of some companies are easier to analyze and predict than others. Because earnings predictability affects stock prices, investors and researchers have relied on a variety of indexes, such as the Value Line Earnings Predictability Index (VLPI),
Silhan, Peter A., Luttman, Suzanne M.
core   +1 more source

CEO Managerial Ability and the Strategic Repetition of Climate Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley   +1 more source

International Equity Flows and the Predictability of U.S. Stock Returns [PDF]

open access: yes
We examined the link between international equity flows and U.S. stock returns. Based on the results of tests of in-sample and out-of-sample predictability of stock returns, we found evidence of a strong positive (negative) link between international ...
Pierdzioch, Christian, Hartmann, Daniel
core  

CEO Characteristics, Carbon Disclosure and Earnings Management in China: The Role of Risk Tolerance and Environmental Uncertainty

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng   +4 more
wiley   +1 more source

Anomalous Price Behavior Following Earnings Surprises: Does Representativeness Cause Overreaction? [PDF]

open access: yes
Behavioral Finance aims to explain empirical anomalies by introducing investor psychology as a determinant of asset pricing. This study provides strong evidence that anomalous stock price behavior following earnings announcements is due to a ...
Michael Kaestner
core  

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