Results 31 to 40 of about 21,735,201 (210)

Environmental, Social, and Governance (ESG) Performance and Equity Misvaluation: The Moderating Role of Country‐Level Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how corporate environmental, social, and governance (ESG) performance affects equity misvaluation and how country‐level factors—national culture, environmental performance indicators, and world governance indicators (WGIs)—moderate the relationship between corporate ESG performance and misvaluation.
Xinyu Wang, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi   +4 more
wiley   +1 more source

Conservative accounting and linear information valuation models [PDF]

, 2004
Prior research using the residual income valuation model and linear information models has generally found that estimates of firm value are negatively biased.
Choi, Y S, O'Hanlon, J F, Pope, P F
core  

Does the information environment affect the value relevance of financial statement data? [PDF]

, 2009
Recent studies demonstrate that the usefulness of financial statement data for valuation of stocks varies depending on specific economy- and firm-level conditions. This empirical study identifies a novel firm-level influential condition.
Burgstahler D., Mark Aleksanyan
core   +2 more sources

Random Integrated Subdata Ensemble Method for Key Variable Selection in Rare Event Setting

Journal of Forecasting, EarlyView.
ABSTRACT We propose a general variable selection procedure to identify key input variables by applying elastic net regression to representative subdata in place of the full sample to select variables. We combine the lists of selected variables from each subdata through ensemble techniques, using the frequency of selecting the variable across different ...
Ching‐Chi Yang, Justin Deng, Lih‐Yuan Deng, Henry Horng‐Shing Lu   +3 more
wiley   +1 more source

An empirical investigation of failing companies and their determinants using the hazard model in an emerging capital market [PDF]

, 2005
The purpose of this study is to highlight the predictors of financial distress during the period 1990 to 2000. Previous studies highlight the inadequacies of the MDA and the log it models and suggest that a hazard model gives a more accurate result due ...
Abdullah, Nur Adiana Hiau, Md Rus, Rohani   +1 more
core  

Value Relevance of the Ohlson model with Mexican data

Contaduría y Administración, 2009
EN ESTE TRABAJO SE EVALÚA EL VALOR DE RELEVANCIA ECONOMÉTRICO DE LAS VARIABLES CONTABLES MEXICANAS. EL PROPÓSITO DEL ESTUDIO ES PROBAR EL PODER EXPLICATIVO DE LAS VARIABLES CONTABLES EN EL PRECIO DE MERCADO DE LAS ACCIONES DE LAS EMPRESAS QUE COTIZAN EN LA BOLSA MEXICANA DE VALORES, DE 1991 A 2003. EL VALOR DE RELEVANCIA SE ANALIZA UTILIZANDO EL MODELO
Rocío Durán Vázquez, Arturo Lorenzo Valdés, Humberto Valencia Herrera   +2 more
openaire   +3 more sources

Nonfinancial Performance Metrics in Executive Pay and Corporate Risk‐Taking—Evidence From S&P 500 Firms

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines the implications of the use of nonfinancial performance metrics in executive compensation (hereafter, NFPM‐linked pay) on corporate risk‐taking and firm performance in subsequent periods. Using hand‐collected data on the performance metric choices of S&P 500 firms and a comprehensive set of proxies for corporate risk‐taking,
Wan‐Ting (Alexandra) Wu
wiley   +1 more source

The missing woodland story: Implications of 1700 years of stand‐scale change on ‘naturalness’ and managing remnant broadleaved woodlands

People and Nature, EarlyView.
Abstract Longer‐term perspectives—equivalent to the lifespans of long‐lived trees—are required to fully inform perceptions of ‘naturalness’ used in woodland conservation and management. Stand‐scale dynamics of an old growth temperate woodland are reconstructed using palaeoecological data.
Annabel Everard, J. Edward Schofield, Tim Mighall, Scott Timpany, Gill Plunkett   +4 more
wiley   +1 more source

The Perspectives of University Students Working With Rural Schools: Developing a Virtual Science Role Models and Mentors Framework

Science Education, EarlyView.
ABSTRACT The purpose of this study was to examine the perceptions of university science majors who served in the Science Role Models and Mentors (SRM2) program through virtual participation in science classroom visits with high‐needs, third‐grade rural students across Texas, United States.
Beverly J. Irby, Cindy L. Guerrero, Kara L. Sutton‐Jones, Henan Zhang, Rafael Lara‐Alecio, Fuhui Tong, Huiwen Pang, Abbey Bachmann   +7 more
wiley   +1 more source

Study on Differences in Correlation between the Accounting Data and Stock Price of China and Thailand base on Ohlson Model

, 2018
This paper compares the correlation between the accounting data and the stock price of China and Thailand by using the Ohlson residual income valuation model base on the 10680 companies’ data of 1068 listed companies during 2007 to 2016. The total assets
Yongling Zhang, Guihua Lu, Wenyun Zhou
semanticscholar   +1 more source