Results 231 to 240 of about 270,706 (255)

When Accounting Qualities Collide: Accruals Quality, Comparability and Information Risk in SEO Underpricing

Accounting &Finance, EarlyView.
ABSTRACT We examine how accounting quality attributes jointly mitigate underpricing associated with two dimensions of information risk in seasoned equity offerings (SEOs). In information environments with relatively more potent information asymmetry, the evidence suggests that accruals quality and accounting comparability act as substitutes; i.e ...
Adam Bordeman, Philip B. Shane, David B. Smith, Suning Zhang   +3 more
wiley   +1 more source

The Heterogeneous Effects of College Education on Outcomes Related to Deaths of Despair. [PDF]

J Health Soc Behav
Bulczak G, Gugushvili A, Koltai J.
europepmc   +1 more source

Dataset on recovered waste post-earthquake 2016 in Manabi Province, Ecuador for recycling and reuse. [PDF]

Data Brief
Rodríguez-Ríos E.
europepmc   +1 more source

Regional and Socioeconomic Disparities in Frailty Across Tasmania: Evidence From Island Study Linking Ageing and Neurodegenerative Disease. [PDF]

Australas J Ageing
Lou Z, Roccati E, Alty JE, Callisaya ML, Vickers JC, Gordon EH, Hubbard RE, Ward DD.   +7 more
europepmc   +1 more source

What affects rural households' entrepreneurial performance: Formal or informal finance availability? [PDF]

PLoS One
Xiang Z, Yin Q, Xue X, Zhang W, Wang X.
europepmc   +1 more source

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 ...
Zhifang Zhang, Zhangfan Cao
exaly   +2 more sources

Risk reporting and earnings smoothing: signaling or managerial opportunism? [PDF]

Review of Accounting and Finance, 2022
Purpose: The purpose of this study is to examine the association between two reporting mechanisms used by managers to communicate risk information to the capital market: risk disclosure and earnings smoothing.
Salma Ibrahim
exaly   +2 more sources

Bank earnings smoothing during mandatory IFRS adoption in Nigeria [PDF]

African Journal of Economic and Management Studies, 2019
We examine the extent of bank earnings smoothing during mandatory IFRS adoption in Nigeria, to determine whether mandatory IFRS adoption increased or decreased income smoothing among Nigerian banks.
Peterson K Ozili, Erick Outa
exaly   +1 more source

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Does real earnings smoothing reduce investors’ perceived risk?

Journal of Business Finance and Accounting, 2021
Eliza X. Zhang, Jeff Wang, Jeong-bon Kim
exaly  

Real earnings smoothing and crash risk: Evidence from Japan

Journal of International Financial Management and Accounting, 2022
Wenjun Kuang
exaly