Results 181 to 190 of about 32,100 (294)

Not all Temperature Shocks are Alike: Disentangling Heat and High Temperature Shocks and Their Effects on Inflation in Australia

open access: yesEconomic Record, EarlyView.
We study the effects of heat and high temperature shocks on inflation in Australia using monthly, state‐level temperature anomaly data via two stages. In the first stage, we decompose temperature anomalies into orthogonal components using a structural vector autoregression with long‐run restrictions.
Tan Dat Huynh, Mengheng Li
wiley   +1 more source

The Evolution of the Earnings Distribution in a Sustained Growth Economy: Evidence from Australia*

open access: yesEconomic Record, EarlyView.
We examine the evolution of earnings inequality, risk and mobility in Australia from 1991 to 2020 using a 10 per cent sample of administrative tax records from the ALife dataset. Our main findings are summarised as follows. First, earnings inequality follows a distinctive trajectory: top‐end inequality increased during the 1990s and 2000s but declined ...
Darapheak Tin   +2 more
wiley   +1 more source

Informed Trade of Earnings Announcements

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This paper examines how market participants trade on private information about firm fundamentals using the largest known case of informed trade of earnings announcements. From 2011 to 2015, a cartel of sophisticated traders illegally obtained early access to and traded on over 1,000 firm earnings announcements.
CHLOE XIE
wiley   +1 more source

Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS   +3 more
wiley   +1 more source

Consensus? An Examination of Differences in Earnings Information Across Forecast Data Providers

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT We compare the earnings information produced by the five largest forecast data providers (FDPs)—Bloomberg, Capital IQ, FactSet, I/B/E/S, and Zacks—and observe substantial differences across FDPs in both forecasted and actual street earnings values, and thus the earnings surprise, for the same firm‐quarter.
Stephannie Larocque   +2 more
wiley   +1 more source

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