Results 141 to 150 of about 126,833 (303)
The Explosion of Female College Attendance [PDF]
, 1990 [Excerpt] This paper will attempt to determine the extent to which changes in female college attendance over time have been responses to the various factors discussed above.
Bishop, John H.
core +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
PENGARUH KONSERVATISME LABA TERHADAP KOEFISIEN RESPONS LABA
Jurnal Ilmiah Akuntansi dan Bisnis, 2008 This research examines earnings response coefficient (ERC) of companies applying conservatism and more optimistic accounting. Conservatism accounting practices are expected to affect companies’ ERC indirectly.
AGUNG SUARYANA
doaj
Faktor Determinan Earnings Response Coefficient pada Perusahaan Energy
Jurnal Akuntansi, Keuangan, dan ManajemenPurpose: This study aimed to determine the influence of the leverage, growth opportunity, and firm size on Earnings Response Coefficient (ERC) on the energy companies listed on the Indonesia Stock Exchange from 2018 to 2022 Methodology/approach: This research approach used quantitative research with descriptive research type.
Christian Sukendra, Rousilita Suhendah
openaire +1 more source
The Relationship between Stock Price and EPS: Evidence Based on Taiwan Panel Data [PDF]
In this study, we use panel cointegration methods to investigate the relationship between stock prices and earnings-per-share (EPS). Furthermore, we consider whether stock prices respond to EPS under the different level of growth rate of operating ...
Chi-Wei Su +3 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
The Earnings Quality Consequences of Announcements to Voluntarily Adopt the Fair Value Method of Accounting for Stock-Based Compensation [PDF]
We identify 133 firms that between July and December 2002, announced plans to voluntarily adopt the fair value method of accounting for stock-based compensation.
John D. Phillips +2 more
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Green Hydrogen for Public Transportation: Insights From an ABM and From Palma de Mallorca Case Study
Business Strategy and the Environment, EarlyView.ABSTRACT The development of green hydrogen (GH2) value chains is crucial for decarbonizing sectors such as transport and industry. Their emergence, however, requires coordination among diverse actors, technologies, and regulations, which traditional analytical approaches struggle to capture.
Roberta De Cristofaro +2 more
wiley +1 more source
Earnings response coefficient of banking shares: a multi-country study with control for risk [PDF]
, 2013 This paper reports new finding on earnings response coefficients of banking firms on how information disclosed regarding (i) total earnings and (ii) fee earnings is associated with share price changes around the time of financial report releases.
Cheng, Fan Fah +1 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between financial constraints and a firm's sustainability performance. Our empirical analysis utilises a panel of 40,445 observations from 9466 listed non‐financial firms across 44 countries, spanning the period from 2002 to 2019.
Boying Xu +2 more
wiley +1 more source