Results 121 to 130 of about 15,808 (298)
Accounting Income Smoothing And Stockholder Wealth
, 1994 Contrary to the widespread view that the accounting income smoothing phenomenon is a revelation of cheating and misleading on the part of the firms management, this study demonstrates that income smoothing enhances the informational value of reported ...
Wang, Zhemin, Williams, Thomas H.
core +1 more source
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
Poverty risk and consumption smoothing abilities in Russia
This paper investigates to what extent Russian households have been able to protect their consumption against income shocks during the transition and in what manner the ability to smooth consumption is related to poverty risk.
de Crombrugghe, Denis, Notten, Geranda
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Financial Wealth, Consumption Smoothing, and Income Shocks due to Job Loss [PDF]
One of the reasons for setting up an unemployment insurance scheme is to allow job losers to smooth consumption. However, very little is known to date on the consumption smoothing impact of unemployment benefits.
Hans G. Bloemen, Elena G. F. Stancanelli
core
, 1994 The income smoothing is one goal of accounting policy of French firms listed on the Stock Exchange. The aim of this study consists in showing that earnings are not naturally smoothed but, on the contrary, that they were manipulated as accounting principles and rules allow managers to choose among different methods.
openaire +2 more sources
A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui +1 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
Jurnal Akuntansi dan Auditing Indonesia, 2009 This research is designed to examine factors that can be identified with the incidence of income smoothing practice among listed companies at Jakarta Stock Exchange.
Muhammad Yusuf, Soraya Soraya
doaj
Consumption and Income Smoothing [PDF]
This paper presents a two sector dynamic general equilibrium model in which income smoothing takes place within the households (intra-temporally), and consumption smoothing takes place among the households (inter-temporally).
Francesco Busato +2 more
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