Results 181 to 190 of about 298,899 (292)
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou +3 more
wiley +1 more source
Selected Methods for Designing Monetary and Fiscal Targeting Rules Within the Policy Mix Framework. [PDF]
Przybylska-Mazur A.
europepmc +1 more source
ABSTRACT This paper examines the impact of trade liberalisation on income inequality across 24 Sub‐Saharan African (SSA) countries from 2000 to 2020. Using IV‐Tobit and 2SLS models, we consistently find that greater trade openness significantly exacerbates inequality in the region. Critically, we document an inverted U‐shaped relationship between trade
Guivis Zeufack Nkemgha +2 more
wiley +1 more source
Confidence, animal spirits, and the macroeconomy in China: Based on mixed-frequency data models. [PDF]
Lu W, Liu Q, Li H.
europepmc +1 more source
ABSTRACT This study draws on framing theory to investigate how microfinance institutions (MFIs) strategically construct a vulnerability‐oriented organisational identity and how this framing influences their funding decisions during the pre‐campaign phase of prosocial crowdfunding.
Ana Paula Matias Gama +3 more
wiley +1 more source
Understanding unemployment: a sociological analysis of systemic challenges and social consequences. [PDF]
García FFR +3 more
europepmc +1 more source
ABSTRACT This study is based on real options theory and uses a sample of Chinese listed companies from 2000 to 2016 to investigate the dynamic process and mechanisms by which trade policy uncertainty affects the upgrading of enterprises within the global value chain (GVC). The article finds that trade policy uncertainty has a positive forcing effect on
Shiyi Wu, Rui Niu
wiley +1 more source
Macroeconomic activity - theory, forecasting and central
Ary Bouzan
doaj
Momentum, volume and investor sentiment study for u.s. technology sector stocks-A hidden markov model based principal component analysis. [PDF]
Li S.
europepmc +1 more source
ABSTRACT As a fundamental tenet of socialism with Chinese characteristics, pursuing common prosperity for all entails reducing urban‐rural disparities while simultaneously increasing rural household income. This study utilizes interview and survey data from the “Chinese Thousand Villages Survey” conducted by the Shanghai University of Finance and ...
Qingen Gai +3 more
wiley +1 more source

