Results 131 to 140 of about 113,772 (288)

The Effect of Earnings Management and Earnings Persistence on Earnings Response Coefficient: Evidence from Indonesia

open access: yesJournal of Social Science Studies, 2018
This study aims to examine the effect of earnings management and earnings persistence on earnings response coefficient. The sample of research is consumer sector company period 2013 - 2016 which listed in Indonesia stock exchange. The results showed that earnings management had a negative effect not significant on the income response coefficient.
openaire   +2 more sources

A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim   +5 more
wiley   +1 more source

Tax-benefit systems, income distribution and work incentives in the European Union [PDF]

open access: yes, 2013
In this paper we study the impact of tax-benefit systems on income inequality and work incentivesacross the 27 Member States of the European Union (EU).
Jara, HX, Tumino, A
core  

Free Cash Flow Moderated Income Smoothing, Earning Persistence Toward Earnings Response Coefficient

open access: yesInternational Journal Of Humanities Education and Social Sciences (IJHESS)
The aim of this study is to investigate: (1) the effect of income smoothing, earnings persistence, and systematic risk on ERC; (2) whether free cash flow moderates the relationship between income smoothing, earnings persistence, and systematic risk on ERC; (3) the influence of income smoothing, earnings persistence, and systematic risk on free cash ...
Verawaty Verawaty   +2 more
openaire   +1 more source

When the Remedy Is Worse Than the Illness: Carbon Performance and Growth Opportunities Under the EU ETS

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley   +1 more source

A Statistical Study of Wages, Prices and Employment in the. Irish Manufacturing Sector. General Research Series Paper No. 29, January 1966 [PDF]

open access: yes, 1966
This paper is concerned with the estimation of certain economic relationships in the Irish economy. It seems important that attempts be made to put figures on relationships believed to exist (for instance between the level of unemployment and annual
Oherlihy, C. St.J.
core  

Pengaruh Earning Persistence, Leverage, Profitability dan Firm Size Terhadap Earning Response Coefficient

open access: yesEl-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Earning response coefficient (ERC) is a measure of how much abnormal stock return will be obtained by responding to unexpected earnings as profit information published by the company. The purpose of this study was to test and analyze the effect of earnings persistence, leverage, profitability and firm size on the earning response coefficient (ERC) in ...
null Fahreza Ihwan Nur Ardiansyah   +1 more
openaire   +1 more source

From Green Governance to Biodiversity Strategy: The Role of Environmentally Experienced Directors in Chinese Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang   +2 more
wiley   +1 more source

Outside Offers and the Gender Pay Gap: Empirical Evidence from the UK Academic Labour Market [PDF]

open access: yes
Using a unique data source on academic economists' labour market experiences, we explore gender, pay and promotions. In addition to earnings and productivity measures, we have information on outside offers and perceptions of discrimination.
Booth, Alison   +2 more
core  

Sustainability Orientation and Entrepreneurial Performance in Resource‐Constrained Contexts

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how sustainability orientation shapes entrepreneurial performance in bottom‐of‐the‐pyramid (BoP) markets by theorizing responsible entrepreneurship as a central mechanism and BoP orientation as a contextual contingency. Using survey data from 283 small‐ and medium‐sized enterprises (SMEs) in Ghana, we integrate perspectives
George Obeng Dankwah   +5 more
wiley   +1 more source

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