Results 71 to 80 of about 113,772 (288)
Earnings Response Coefficient: Applying Individual and Portfolio Methods
SSRN Electronic Journal, 2017 This paper reports new findings from applying portfolio method, which shows a much bigger earnings impact on share prices (ERC) compared to the erstwhile reports of ERC using individual events, averaged over the sample. We estimate cumulative abnormal returns, CAR, across a test window for each quarterly earnings announcement event across one ...
Al-Baidhani, Ahmed Mohsen +4 more
openaire +2 more sources
Did the market overreact to the mandatory switch to IFRS in Europe? [PDF]
, 2014 Despite studies which indicate that mandatory adoption of International Financial Reporting Standards (IFRS) reduced the cost of capital for adopting firms and improved analysts’ forecasts, the evidence supporting any improvement in accounting quality is
Chen, Q, Skerratte, L
core
Agribusiness, EarlyView.ABSTRACT Agricultural soils offer great potential for carbon sequestration through humus formation. One way to motivate farmers to build up humus is through humus programs. These are still at an early stage of development, poorly explored, and the number of participating farmers is low. Our aim is to explain the heterogeneity of farmers' willingness to
Julia B. Block +2 more
wiley +1 more source
Does Beating Cash Flow Benchmarks Reduce the Cost of Debt? [PDF]
, 2014 This paper examines whether beating previous year cash flow values and analysts\u27 cash flow forecasts impact the firms\u27 cost of debt. Creditors are expected to be more concerned about firm solvency than firm profitability.
Melgarejo, Mauricio A.
core +1 more source
AI in chemical engineering: From promise to practice
AIChE Journal, EarlyView.Abstract Artificial intelligence (AI) in chemical engineering has moved from promise to practice: physics‐aware (gray‐box) models are gaining traction, reinforcement learning complements model predictive control (MPC), and generative AI powers documentation, digitization, and safety workflows.
Jia Wei Chew +4 more
wiley +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin +5 more
wiley +1 more source
PENGARUH VOLUNTARY DISCLOSURE TERHADAP EARNINGS RESPONSE COEFFICIENT
Jurnal Reviu Akuntansi dan Keuangan, 2018 This study aims to examine and obtain empirical evidence on the effects of voluntary disclosure of earnings response coefficient. Research conducted at the manufacturing companies listed in Indonesia Stock Exchange. The results showed that the voluntary disclosure significant effect on earnings response coefficient.
openaire +2 more sources
American Journal of Industrial Medicine, EarlyView.ABSTRACT Background For much of the 20th century, the South African mining industry had a statutory compensation system for pneumoconiosis and tuberculosis characterized by gross racial inequality. This study examines the impact of inflation over the period 1973–2024 on the real value of miners' lung disease compensation, including the effect of the ...
Martin Nicol +3 more
wiley +1 more source
What Triggers Multiple Job-Holding? : A Stated Preference Investigation [PDF]
, 2015 Publisher ...
Dickey, Heather Suzanne +2 more
core
Australian Journal of Social Issues, EarlyView.ABSTRACT Over almost two decades, young people's employment opportunities have been significantly impacted by events like the Global Financial Crisis (2008–2009) and the COVID‐19 pandemic (2020‐). Thus, underemployment has become a more pervasive and persistent feature of young people's labour market experiences. This research focuses on three forms of
Brendan Churchill
wiley +1 more source