Results 261 to 270 of about 14,996 (335)

What Role Do Finance Ministers Play in Political Business Cycles? Evidence‐Based on a New African Dataset

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates how the personal characteristics of finance ministers influence political budget cycles in Africa. Using a new dataset covering 300 finance ministers across 23 countries from 1980 to 2020, we find that political budget cycles primarily take the form of increased government consumption during election years.
Christine Olivia Strong
wiley   +1 more source

Predicting forced responses of probability distributions via the fluctuation-dissipation theorem and generative modeling. [PDF]

Proc Natl Acad Sci U S A
Giorgini LT, Falasca F, Souza AN.
europepmc   +1 more source

Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management

International Journal of Finance &Economics, EarlyView.
ABSTRACT We investigate the effect of waste management strategies on real earnings management. Using a sample of 6515 firm‐year observations from 22 countries spanning the 2011–2022 period, we show that companies that reduce their waste generation are less likely to engage in real earnings management, supporting the ethical theoretical perspective ...
Faten Lakhal, Assil Guizani, Khaled Ghozzi, Khaled Hussainey   +3 more
wiley   +1 more source

Partial privatization and intellectual capital: The moderating role of firm internationalization and regional development. [PDF]

PLoS One
Xie H.
europepmc   +1 more source

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou, Epameinondas Katsikas, Dimitrios Koufopoulos, Konstantinos Spanos   +3 more
wiley   +1 more source

Financial constraints and corporate bankruptcy risks in China: The buffer role of cash holdings. [PDF]

PLoS One
Luu QT, Nguyen HTT, Tran TND, Ho TT.
europepmc   +1 more source

Revisiting the Nexus Between Trade Liberalisation and Income Inequality: The Case of Sub‐Saharan African Countries

International Journal of Finance &Economics, EarlyView.
ABSTRACT This paper examines the impact of trade liberalisation on income inequality across 24 Sub‐Saharan African (SSA) countries from 2000 to 2020. Using IV‐Tobit and 2SLS models, we consistently find that greater trade openness significantly exacerbates inequality in the region. Critically, we document an inverted U‐shaped relationship between trade
Guivis Zeufack Nkemgha, Le Roi Nso Fils, Ulrich Kevin Kamwa   +2 more
wiley   +1 more source

marlod: an R package to model environmental exposure and biomonitoring data with repeated measurements and values below the limit of detection. [PDF]

J Expo Sci Environ Epidemiol
Chen IC.
europepmc   +1 more source

Household Consumption Intentions by Income Group During Monetary Policy Easing and Tightening

International Journal of Finance &Economics, EarlyView.
ABSTRACT We investigate how the monetary policy interest rate affects Brazilian households' consumption intentions under two distinct regimes: monetary easing and tightening cycles. Using data from low‐ and high‐income households, we assess both the magnitude and the dynamics of this relationship.
Helder Ferreira de Mendonça, Daniel Pereira dos Anjos   +1 more
wiley   +1 more source

Robust assessment of asymmetric division in colon cancer cells. [PDF]

Elife
Caudo D, Giannattasio C, Scalise S, de Turris V, Giavazzi F, Ruocco G, Gosti G, Peruzzi G, Miotto M.   +8 more
europepmc   +1 more source