Results 121 to 130 of about 270,706 (255)

Earnings Quality, Accruals and Subjective Goodwill Accounting [PDF]

This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality.
Yuko Katsuo
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Finite Element Analysis for Li Batteries at the Mesoscale

ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.
Finite element analysis (FEA), through multi‐physics coupling, has been widely employed to calculate mesoscale structures in LIBs that exhibit inherent randomness and disorder (Figure a). It has been extensively applied to the investigation of critical phenomena such as Li dendrite evolution, Li+ concentration gradients, SEI film growth, particle ...
Guanwu Li, Bo Gao, Dong Wang, Weitao Zheng   +3 more
wiley   +1 more source

Null Effects of the State Pension Age on Mortality in the Netherlands

Health Economics, EarlyView.
ABSTRACT Increasing the state pension (SP) age in the Netherlands from 65 years in 2012 to 67 in 2024 has been shown to cause individuals to work longer. This study addresses a concern regarding possible adverse health effects of an increased SP‐age, for example, because individuals trade health investments for working time. We empirically investigated
Adriaan Kalwij, Arie Kapteyn
wiley   +1 more source

The new meaning of retirement for bridge employees: Situating bridge employment through the lens of the Kaleidoscope Career Model

Human Resource Development Quarterly, Volume 36, Issue 1, Page 89-112, Spring 2025.
Abstract Retirees re‐entering the workforce, popularly termed as bridge employment, is a phenomenon that is anticipated to increase in the coming years. Though research establishes that these employees have unique aspirations and work motives (see Mazumdar et al., 2020), primary research on how the retirement transition and bridge employment shape each
Bishakha Mazumdar, Amy M. Warren, Travor C. Brown   +2 more
wiley   +1 more source

The Impact of Monetary Policy Shocks on Stock Price Crash Risk

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study examines the impact of monetary policy shocks (MPS) on future stock price crash risk (SPCR), using a sample of US firms from 1995 to 2019. We find that expansionary MPS significantly reduce the likelihood of SPCR, while contractionary MPS show no statistically significant effect on SPCR. These results remain robust after controlling
Shunshun Xu, Haifeng Guo, Yeqin Zeng
wiley   +1 more source

Deniers and Compliers: Unpacking the Heterogeneous Effectiveness of U.S. Stay‐at‐Home Mandates During the COVID‐19 Pandemic

Journal of Applied Econometrics, EarlyView.
ABSTRACT While existing work shows COVID‐19 stay‐at‐home (SAH) policies decreased mobility on average, we lack evidence regarding heterogeneity in policy effectiveness across US counties. To uncover potential heterogeneity, we implement a novel two‐stage approach.
James Sears, Sofia B. Villas‐Boas, Molly Sears, Carly Trachtman, Linlin Fan, Andrew W. Stevens   +5 more
wiley   +1 more source

The use of loan loss provisions for capital management, earnings management and signalling by Australian banks [PDF]

The objective of this study is to examine whether and to what extent Australian banks use loan loss provisions (LLPs) for capital management, earnings management and signalling.
McCarthy , Cornelia, Anandarajan , Asokan, Hasan , Iftekhar   +2 more
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School Starting Age and the Gender Pay Gap Over the Life Cycle

Journal of Applied Econometrics, EarlyView.
ABSTRACT This paper replicates and extends the evidence on the lifetime effects of school starting age on earnings by Fredriksson and Öckert (2014) for Sweden. Using German data for individuals born between 1945 and 1965, we examine a more rigid system of ability tracking in secondary education, a potential driver of long‐term effects.
Kamila Cygan‐Rehm, Matthias Westphal
wiley   +1 more source

Performance Measures, Discretionary Accruals, and CEO Cash Compensation

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This paper examines the relative weights assigned to three performance measures—stock returns, accounting earnings, and operating cash flows—in determining executive cash compensation. We find that returns receive the highest weight, followed by earnings, while cash flows carry the least weight.
Ya Dai, Harrison Liu, Jennifer Yin
wiley   +1 more source

Influence Income Smoothing Towards Earnings Response [PDF]

, 2014
this study aims to provide emperical evidence about the influence of income smoothing the earnings response by testing variables. the management company that does the income smoothing hope that earnings were announced in accordance with the expectations ...
Khariza, Rahmad, Daniar Paramita, Ratna Wijayanti   +1 more
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