Results 131 to 140 of about 15,808 (298)
Income Smoothing and Earnings Informativeness [PDF]
, 2010 Executive Summary This study investigates the level of income smoothing and its impact on the informativeness of earnings. The main contribution of this research is that as well IFRS as investor protection are considered to examine the association ...
Tudor, A. (Alexandra)
core
The Effect of Language on Income Smoothing
Management ScienceWe examine whether and how the time-oriented tendency embedded in languages influences income smoothing. Separating languages into weak- versus strong-future time reference (FTR) groups, we find that firms in weak-FTR countries tend to smooth earnings more.
Cao, Wenjiao +2 more
openaire +1 more source
Target Firm's ESG Engagement and Post–M&A Performance: The Mediating Role of Acquirer's CSR Strategy
Business Strategy and the Environment, EarlyView.ABSTRACT The paper examines whether the environmental, social and governance (ESG) performance of target firms influences both accounting‐based and market‐based corporate financial performance (CFP) within the merger and acquisition (M&A) context and whether this relationship is mediated by the acquirer's corporate social responsibility (CSR) strategy.
Francesco Gangi +4 more
wiley +1 more source
From Text to Value: Measuring and Pricing Firm Climate Risk Exposure
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti +2 more
wiley +1 more source
Impact of US Derivatives Accounting Policy (SFAS 133) on Income Smoothing Choices and Disclosure of Derivatives Related Information [PDF]
, 2010 This study is on the effects of United States (US) Statement of Financial Accounting Standards number 133 (SFAS 133), Accounting for Derivatives Instruments and Hedging Activities, which was introduced in 2001.
Papa, Vincent
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study explores the impact of green human resource management (GHRM) practices on three distinct green voice behaviors. Grounded in the person‐organization fit theory, the research examines how GHRM practices influence employees' willingness to express their environmental concerns and ideas while investigating the role of the Big Five ...
Pragya Gupta +5 more
wiley +1 more source
The effect of income smoothing on crash risk: A cross-country analysis
International Review of Economics & FinanceThis paper analyzes financial data from 42 countries to explore the relationship between income smoothing and stock price crash risk in an international context.
Wei Wu +3 more
doaj +1 more source
Kajian Empiris Faktor Determinan Income Smoothing [PDF]
, 2017 Manajemen merupakan pihak yang memiliki informasi mengenai perusahaan lebih banyak dibandingkan dengan pihak lain, termasuk pemilik perusahaan (information assymetri).
V.FITRI JELITA TAMPUBOLON
core
Climate Stress Testing on European SME Securitised Loans Under Climate Mitigation Scenarios
Business Strategy and the Environment, EarlyView.ABSTRACT Assessing the future impact of climate risks on the probability of default (PD) of small and medium enterprises (SMEs) is challenging due to limited disclosure, policy uncertainty and exposure to physical risks. This paper addresses this gap by integrating macroeconomic variables from the Network for Greening the Financial System (NGFS ...
Luca Zanin, Raffaella Calabrese
wiley +1 more source