Results 151 to 160 of about 20,146 (272)

Import competition and stock price crash risk

Journal of Financial Research, EarlyView.
Abstract We investigate how globalization‐induced import competition affects stock price crash risk. Import competition increases price pressure and reduces profit margins, prompting managers to withhold negative information, resulting in higher crash risk. Based on a sample of US manufacturing firms from 1974 to 2019, we find that firms whose products
Mansoor Afzali, Gonul Colak, Khalela Francis   +2 more
wiley   +1 more source

CEO‐employee pay ratio disclosure and dividend policy

Journal of Financial Research, EarlyView.
Abstract We examine whether and how the magnitude of the CEO pay ratio affects dividend policy in the context of inequality‐averse investors. Our results demonstrate a positive association between the two and remain robust to endogeneity concerns. We find that the CEO pay ratios positively affect dividends irrespective of whether CEO compensation ...
Rajib Chowdhury, John A. Doukas
wiley   +1 more source

The Impact of Media Attention on the Use of Alternative Earnings Measures [PDF]

The practice of reporting earnings measures that deviate from generally accepted accounting principles (non-GAAP measures) has received negative attention in the media.
Koning, M., Mertens, G.M.H., Roosenboom, P.G.J.   +2 more
core   +1 more source

Competition Enforcement and Accounting for Intangible Capital

The Journal of Finance, EarlyView.
ABSTRACT Antitrust laws mandate review of mergers and acquisitions (M&As) that exceed an asset size threshold based on accounting standards that exclude most intangible capital. We show that this exclusion leads to thousands of intangible‐intensive M&As being nonreportable. Acquirers in nonreportable deals achieve higher equity values and price markups,
JOHN D. KEPLER, CHARLES G. MCCLURE, CHRISTOPHER R. STEWART   +2 more
wiley   +1 more source

The King Is Dead – Long Live Who? A Family and Firm Embeddedness Perspective on Succession after the CEO‐Owner's Sudden Death

Journal of Management Studies, EarlyView.
Abstract When the CEO‐owner of an SME suddenly dies, who should take over? Integrating the social embeddedness perspective with research on crisis management, we theorize that an SME's financial health gets progressively worse before it stabilizes and recovers, reflecting an inverse U‐shaped relationship between time since the CEO‐owner's sudden death ...
Kimberly A. Eddleston, Philipp Sieger, Francesco Chirico, Massimo Baù   +3 more
wiley   +1 more source

Real-World Efficacy of Intravitreal Faricimab for Macular Edema Secondary to Retinal Vein Occlusion: Short-Term Outcomes and Optical Coherence Tomography Biomarker Analysis. [PDF]

Clin Ophthalmol
Inokuchi S, Mizuki Y, Kamata A, Onishi J, Hayashi T, Mizuki N.   +5 more
europepmc   +1 more source

Värdering av Goodwill - vid impairment test

, 2005
Background: The international discussions around goodwill is and has always been many. People have been discussing whether goodwill is an asset and how it should be valued, calculated and amortized. Goodwill have had more importance among the companies during the last years and that is because of arise of the IT-companies at the end of 90´s.
Suleiman, Ghassan, Bahador, Farzad
openaire   +1 more source

Financial sector pro-cyclicality: lessons from the crisis [PDF]

We analyze the main forces affecting financial system pro-cyclicality (the fact that developments in the financial sector can amplify business cycle fluctuations). We first review some major structural developments in financial markets that may influence
Andrea Pilati, Antonio Di Cesare, Carmelo Salleo, Fabio Panetta, Francesco Columba, Giovanni Santini, Paolo Angelini, Ugo Albertazzi, Wanda Cornacchia   +8 more
core  

Institutional Logics as a Resource and Risk: Logic Deviance and Categorical Penalties in US Community Banks

Journal of Management Studies, EarlyView.
Abstract Can institutional logics be damaging for the same category of actors they are presumed to benefit? Can firms prevent or reduce this detrimental effect? This study integrates the institutional logics perspective with category research to examine these questions in the context of community banks.
Stephen J. Smulowitz, Horacio E. Rousseau, Pino G. Audia   +2 more
wiley   +1 more source

Clinical and neuropathological analysis of Down syndrome over 7 decades of life. [PDF]

J Neuropathol Exp Neurol
Sukreet S, Goodwill VS, Ngolab J, Kim HY, Leisher S, Salehi S, Rafii MS, Hiniker A, Rissman RA.   +8 more
europepmc   +1 more source