Results 151 to 160 of about 2,761 (201)

Socioeconomic differences in the long-term effects of teacher absence on student outcomes. [PDF]

Eur Soc
Borgen NT, Markussen S, Raaum O.
europepmc   +1 more source

A long view of social mobility in Scotland and the role of economic changes. [PDF]

Br J Sociol
Paterson L, Wen F, Breen R, Iannelli C, In J.   +4 more
europepmc   +1 more source

Trait reward sensitivity modulates connectivity with the temporoparietal junction and Anterior Insula during strategic decision making. [PDF]

Biol Psychol
Sazhin D, Wyngaarden JB, Dennison JB, Zaff O, Fareri D, McCloskey MS, Alloy LB, Jarcho JM, Smith DV.   +8 more
europepmc   +1 more source

Interpretable machine learning with SHAP predicts honest behavior from personality traits and physiological data. [PDF]

Sci Rep
Meng Y, Chen Y, Zhang Z, Huang H, Chen Q, Peng Z, Zheng Q, Liu Y.   +7 more
europepmc   +1 more source

Earnings smoothing as a determinant for foreign exchange exposure.

, 2011
openaire   +2 more sources

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Corporate managerial ability, earnings smoothing, and acquisitions

Journal of Corporate Finance, 2020
Abstract This paper examines whether high-ability managers’ earnings smoothing is motivated by the need to mitigate the adverse effects of heightened information asymmetry triggered by mergers and acquisitions (M&As) on managers’ reputation capital (job loss) and firm value.
John A Doukas
exaly   +2 more sources

Corporate disclosure quality, earnings smoothing, and earnings' timeliness

Journal of Business Research, 2003
Abstract This paper explores the interaction between corporate disclosure and recognition practices by examining the relation between financial analysts' ratings of disclosure quality, discretionary accruals, and the earnings–return association.
Kenneth W Shaw
exaly   +2 more sources

Smoothing income in anticipation of future earnings

Journal of Accounting and Economics, 1997
Abstract Recent theory argues that concern about job security creates an incentive for managers to smooth earnings in consideration of both current and future relative performance. We find support for this theory. Our evidence suggests that when current earnings are ‘poor’ and expected future earnings are ‘good’, managers ‘borrow’ earnings from the ...
Mark L Defond, Chul W Park
exaly   +4 more sources

Female Director, CEO Compensation, and Earnings Smoothing

Journal of Accounting and Finance, 2023
This paper is the first one in the literature to examine the effect of female directors on earnings smoothing and the potential channels through which such an effect may occur. When the interaction of female directors and CEO incentive compensation is not included, there is no significant overall effect of female directors on earnings smoothing ...
Zheng, Yudan
openaire   +3 more sources

The effect of real earnings smoothing on corporate labour investment

British Accounting Review, 2023
This study investigates the impact of real earnings smoothing on labour investment efficiency. Our results show that real earnings smoothing is significantly associated with higher labour investment efficiency, supporting the private information ...
Zhangfan Cao, William Rees, Zhifang Zhang   +2 more
exaly   +2 more sources