Results 111 to 120 of about 50,669 (283)
Abacus, EarlyView.Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley +1 more source
ANALYZING THE DYNAMICS OF FIRM SIZE AND INVESTMENT ON DIVIDEND POLICY OF QUOTED FIRMS IN GHANA
Фінансово-кредитна діяльність: проблеми теорії та практикиThis work was conducted to determine how firm size, investment, inflation, and government effectiveness influence dividend policies proxy by dividend payout of quoted firms in Ghana.
Mavis Akolor, Tripti Gujral
doaj +1 more source
The effect of CEO adverse professional experience on management forecast pessimism
Accounting &Finance, Volume 65, Issue 1, Page 219-250, March 2025.Abstract We examine how CEOs' past experiences of corporate distress affect their subsequent forecast behaviour. We find that CEOs who experienced distress in a non‐CEO position at another firm issue more pessimistic management earnings forecasts after becoming CEO at their current firm.
Eunice S. Khoo +2 more
wiley +1 more source
The effect of addback statutes on CEO compensation
Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil +3 more
wiley +1 more source
Dividend Policy of German Firms [PDF]
German firms pay out a lower proportion of their cash flows than UK and US firms.However, on a published profits basis, the pattern is reversed.Company law provisions and accounting policies account for these conflicting results.A partial adjustment ...
Correia da Silva, L. +2 more
core +1 more source
University Endowment Growth: Assessing Policy Proposals [PDF]
, 2014 The growth of college and university endowments, particularly those of elite schools, have drawn the attention of policymakers and pundits. Using a decomposition of the growth of endowments between 1991 and 2010 we simulate the effects of three prominent
Ehrenberg, Ronald G, Milton, Ross T
core +1 more source
The Lifecycle of Typical IPOs: The Characteristics of Surviving Firms
Accounting &Finance, EarlyView.ABSTRACT This paper explores the dynamics of firm evolution by analysing the timing and sequencing of a firm's innovation, investment, financing and payout decisions following an IPO. We apply real options theory to analyse our sample that includes all IPOs listed on the NYSE, NYSE MKT and NASDAQ since 1976, categorised into surviving, voluntarily ...
Jennifer Gippel +4 more
wiley +1 more source
Controlling shareholders and payout policy: do founding families have a special 'taste for dividends'? [PDF]
Around the world (with the U.S. and U.K. as exceptions) concentrated ownership structures and controlling shareholders are predominant even among listed firms.
Achleitner, Ann-Kristin +3 more
core
Beyond Five Percent: The New Foundation Payout Menu [PDF]
, 2007 Looks at thirteen foundations and examines the ways in which their non-standard structures -- whether in the areas of lifespan, payout, or methods -- arise from their missions. Foundations can have an impact when they choose to increase their payout rate
Heidi Waleson
core
Real Effects of Temporary Employees: Evidence From Cost Behaviour
Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between the use of temporary employees and corporate cost behaviour, along with its managerial implications. Utilising a uniquely comprehensive data set on temporary employees from Korea, we find that firms with a higher proportion of temporary employees exhibit greater cost flexibility in response to sales
Sangil Kim, Ho‐Young Lee
wiley +1 more source