Results 111 to 120 of about 5,893 (250)

Earnings Volatility,Earnings Persistence,and Post-Earnings Announcement Drift

, 2015
【中文摘要】许多经验研究表明，盈余波动性的增大会降低盈余的持续性，进而降低盈余的可预测性。市场因不能识别盈余持续性的这种差异而发生盈余公告后漂移（post-earnings announcement drift，PEAD)异象。本文的研究表明，盈余波动性的增加确实会降低盈余的持续性；但当盈余的波动幅度处于两个极端时盈余的可预测性则处于低位，这与Dichev和Tang(2009)、Cao和Narayanamoorthy(2012)的结论不同。与Cao和 Narayanamoorthy(2012 ...
黄志忠, 白天玺, Tiangxi Bai, Zhizhong Huang   +3 more
core  

Do ESG‐Related Managerial Capabilities Pay Off for SMEs? Evidence From the Small and Medium‐Sized Enterprise ESG Capability Measure (SM‐ESG)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Large companies have a long track record of environmental, social, and governance (ESG) initiatives, whereas many small and medium‐sized enterprises (SMEs) lag in adopting sustainability‐related practices, often acting voluntarily or in response to stakeholder pressures and incentives.
Vivien Csapi, Mónika Galambosné Tiszberger, Gábor Márkus, Ákos Tóth‐Pajor, Petra Putzer   +4 more
wiley   +1 more source

Women directors and earnings volatility

Earnings volatility poses significant challenges to corporate stability and investor confidence, raising questions about the influence of board composition—particularly gender diversity—on financial reporting outcomes. This study investigates the relationship between the presence of women directors and earnings volatility among publicly listed firms ...
openaire   +1 more source

Earnings and Income Volatility in America: Evidence from Matched CPS

, 2010
In this paper we offer new evidence on earnings and income volatility in the United States over the past four decades by using matched data from the March Current Population Survey.
Ziliak, James P., Bollinger, Christopher, Hardy, Bradley L.   +2 more
core  

Exploring Sustainability Reporting Practices in an Emerging Market: Insights From Corporate Governance and Disclosure Tone

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The study examines how narrative disclosure tones (NDTs) and corporate governance mechanisms (CGMs) affect sustainability reporting practices (SRP) in an emerging economy. Data from 125 non‐financial firms in Pakistan, spanning 2011–2022, are utilized. SRP is measured using both GRI and the novel IFRS S1 standards‐based indices. Three NDTs are
Arshad Hasan, Usman Sufi, Franklin Nakpodia   +2 more
wiley   +1 more source

What happens around earning announcements? An investigation of information asymmetry and trading activity in the Saudi market

, 2010
This paper examines stock returns and trading activities around earnings announcements for listed companies in the Saudi stock market (SSM). Specifically, we examine the levels of stock liquidity, trading activity, volatility, bid-ask spread, asymmetric
Gregoriou, A, Alzahrani, AA
core  

Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley   +1 more source

Tracking Climate and Environmental Attention: A News‐Based Composite Index

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study introduces the Climate and Environmental Attention Index, a composite indicator that tracks media attention to climate and environmental issues. Based on the Semantic Brand Score, the proposed index extracts significant signals from unstructured text, going beyond traditional measures of word frequency and sentiment.
Gianna Figà‐Talamanca, Andrea Fronzetti Colladon, Barbara Guardabascio, Ludovica Segneri   +3 more
wiley   +1 more source

Relation between Matching of Revenues and Expenses with Earnings Volatility and Earnings Persistence

, 2010
In this study, related properties of accounting earnings as earnings volatility and earnings persistence have been studied. Theory in this study, poor matching as “noise” in the economic relation between revenues and expenses is introduced.
M. Toreini, H. Kazemi
core  

CEO Overconfidence, Industry Competition, and ESG Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the interplay among CEO overconfidence, industry competition, and firms' ESG (Environmental, Social, and Governance) performance. With the growing importance of ESG management, firms are investing more in ESG initiatives as a strategic approach to mitigating downside risk. However, overconfident CEOs, characterized by their
Taehyung Kim, Jaeseog Na
wiley   +1 more source