Results 41 to 50 of about 35,089 (197)
International Evidence on the Relationship Between Financial Literacy and Corporate Cash Holdings
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study is the first investigation of the relationship between corporate cash holdings and financial literacy (FL). We find that a one‐standard‐deviation increase in FL is associated with an 8%–27% reduction in corporate cash holdings, depending on the measure of FL used.
Kenneth Yung +3 more
wiley +1 more source
Performance Measures, Discretionary Accruals, and CEO Cash Compensation
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This paper examines the relative weights assigned to three performance measures—stock returns, accounting earnings, and operating cash flows—in determining executive cash compensation. We find that returns receive the highest weight, followed by earnings, while cash flows carry the least weight.
Ya Dai, Harrison Liu, Jennifer Yin
wiley +1 more source
Real and accrual earnings management, regulatory environments, audit quality and IPO failure risk [PDF]
, 2012 This thesis builds on information asymmetry, agency conflicts and litigation-risk backgrounds to examine real and accrual earnings management activities around Initial Public Offerings (IPOs), mitigating factors (regulators and auditors), and ...
Alhadab, Mohammad Muflih Salem
core +3 more sources
Do Financial Analysts Penalize Excessive Growth? Evidence From IPOs
Strategic Change, EarlyView.ABSTRACT This paper investigates the impact of growth rates on analyst recommendations for European firms that underwent an IPO between 2015 and 2020. Drawing from signaling theory, which posits that IPO firms emit signals to the market through their growth rates, we explore how growth in employment and sales influences analysts, who play a key role as
Hassan Raza Kazmi, Vivien Lefebvre
wiley +1 more source
IPO Market Cycles: Bubbles or Sequential Learning? [PDF]
We examine the strong cycles in the number of initial public offerings (IPOs) and in the average initial returns realized by investors who participated in the IPOs.
Michelle Lowry, G. William Schwert
core
Practical considerations for pathologists when selecting digital pathology systems: an ESDIP guide
The Journal of Pathology, EarlyView.Abstract The implementation of digital pathology (DP) has been reported across academic, public, and private laboratory settings, providing valuable insights into workflow transformation. However, comparatively little guidance exists on how DP systems should be evaluated prior to acquisition and deployment.
Diana Montezuma +9 more
wiley +1 more source
Quality and Reliability Engineering International, EarlyView.ABSTRACT This study examines how Lean Six Sigma (LSS) currently functions in the U.S. textile and apparel industry after years of adoption and use. Moving beyond isolated project‐level evidence, this study investigates whether LSS has been implemented as an organizational capability and integrated into the corporate culture, adapted to textile‐specific
Alireza Vahedi Fakhr +2 more
wiley +1 more source
A Review of IPO Activity, Pricing, and Allocations [PDF]
We review the theory and evidence on IPO activity: why firms go public, why they reward first-day investors with considerable underpricing, and how IPOs perform in the long run. Our perspective on the literature is three-fold: First, we believe that many
Ivo Welch, Jay Ritter
core
Sustainable Development, EarlyView.ABSTRACT Corporate sustainability in the Global South unfolds under heterogeneous institutional conditions, where firms face simultaneous pressures from global ESG standards and local governance constraints. This study examines the relationship between ESG‐aligned environmental practices and corporate financial performance, considering the moderating ...
Paulo Sérgio Reinert +3 more
wiley +1 more source
IPO-related organizational change and long-term performance [PDF]
Mainstream literature on long-term performance of initial public offerings focuses on long-term underperformance. Because underperformance is an anomalous phenomenon, many authors search for explanations based on financial market imperfections.
Zwaan, A.H. van der +2 more
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