Results 81 to 90 of about 114,248 (287)

Did the market overreact to the mandatory switch to IFRS in Europe? [PDF]

open access: yes, 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  

Immigrant mental health, safe work, discrimination, and state policies: From racism and xenophobia to health equity

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract An ecological model was developed to examine the pathways linking immigration state policies to physically safe work conditions and work volition, interpersonal discrimination, and mental health distress. The ecological framework was tested among two subsamples totaling 529 Latinx immigrant participants: (1) immigrants who resided in states ...
Germán A. Cadenas   +6 more
wiley   +1 more source

PENGARUH KONSERVATISME AKUNTANSI TERHADAP KOEFISIEN RESPON LABA PADA PERUSAHAAN PROPERTY REAL ESTATE AND BUILDING CONTRUCTION YANG TERDAFTAR DI BEI TAHUN 2009 [PDF]

open access: yes, 2012
MASKURI, EFFECT OF ACCOUNTING CONSERVATISM ON EARNINGS RESPONSE COEFFICIENT IN COMPANIES PROPERTY REAL ESTATE AND BUILDING CONTRUCTION IN BEI 2009. Thesis.
MASKURI, MASKURI
core  

The Hungarian Unemployment Insurance Benefit System and Incentives to Return to Work [PDF]

open access: yes, 2001
This paper analyses the impact of the Hungarian unemployment insurance (UI) benefit system on the speed of exit from unemployment to regular employment.
Wolff, J.
core   +1 more source

Underemployment and Job Quality Among Young Australians: A Gendered Analysis Using the HILDA Survey (2009–2022)

open access: yesAustralian 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

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood   +3 more
wiley   +1 more source

A Panel Analysis of the Impact of EBITDA, Equity Book Values, Growth, Risk and Negative Earnings on Share Price Variations

open access: yesSAGE Open
This study was motivated by the recent prevalence of valuation professionals utilizing EBITDA measures as part of their equity valuation strategies. To examine the impact of such valuation measures on share price variations, we developed a variant of the
Ronald Nhleko, Daniel Schutte
doaj   +1 more source

Does Beating Cash Flow Benchmarks Reduce the Cost of Debt? [PDF]

open access: yes, 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

Female Sports Medicine Fellowship–Trained Academic Orthopaedic Surgeons Earn Significantly Lower Salaries Than Their Male Counterparts

open access: yesArthroscopy, Sports Medicine, and Rehabilitation, EarlyView.
Purpose To identify whether there is a gender‐based disparity in salary among sports medicine fellowship–trained academic orthopaedic surgeons. Methods Deidentified faculty compensation data were obtained from the Association of American Medical Colleges, which are compiled after distributing surveys to 157 Liaison Committee on Medical Education ...
Udit Dave   +2 more
wiley   +1 more source

The Persistence of Earnings and Corporate Governance in IPO Firms [PDF]

open access: yes, 2005
In this study, we investigate the earnings persistence in IPO firms by examining the two components of earnings: accruals and cash flows. We also analyze the impact of corporate governance on earnings and the two earnings components. In our comparison of
Calegari, Mary F., Maretno, H. A
core   +1 more source

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