Results 131 to 140 of about 72,844 (255)

The Information Content of Operational Effectiveness

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We address whether and why a firm's operational effectiveness, OpEff$\textit{OpEff}$, has information content for investors and what role that information plays in the price discovery process at quarterly earnings announcements. We measure OpEff$\textit{OpEff}$ using the cash conversion cycle (CCC) multiplied by −1, such that higher OpEff ...
Mary E. Barth, Jonathan Berkovitch, Doron Israeli   +2 more
wiley   +1 more source

Investing in the Prevention of Communicable Disease Outbreaks: Fiscal Health Modelling-The Tool of Choice for Assessing Public Finance Sustainability. [PDF]

Vaccines (Basel), 2023
van der Schans S, Schöttler MH, van der Schans J, Connolly MP, Postma MJ, Boersma C.   +5 more
europepmc   +1 more source

One‐Way Versus Two‐Way Postacquisition Integration Efforts: Theory and Evidence

Journal of Economics &Management Strategy, EarlyView.
ABSTRACT We develop a theory of postacquisition integration that distinguishes between one‐way (acquirer‐only) and two‐way (mutual) effort strategies. We argue that the method of payment—cash versus shares—may serve as an ex ante commitment mechanism to a particular integration strategy, where cash deals align with unilateral effort, and share deals ...
Albert Banal‐Estañol, Joseph A. Clougherty, Jo Seldeslachts, Florian Szücs   +3 more
wiley   +1 more source

Pengelolaan Piutang Untuk Profitabilitas Bisnis Jasa Hotel

Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2023
This study aims to explore accounts receivable that affect the profitability of credit sales at the Royal Orchid Garden Hotel. This study uses analytical research by reviewing the data on receivables and gross operating profit per room at PT Royal Orchid
Mohammad Rofiudin, Nurtjahja Juniarsa, Defia Nurbatin, Reza Aditya Dwiputra   +3 more
doaj  

CEO‐employee pay ratio disclosure and dividend policy

Journal of Financial Research, EarlyView.
Abstract We examine whether and how the magnitude of the CEO pay ratio affects dividend policy in the context of inequality‐averse investors. Our results demonstrate a positive association between the two and remain robust to endogeneity concerns. We find that the CEO pay ratios positively affect dividends irrespective of whether CEO compensation ...
Rajib Chowdhury, John A. Doukas
wiley   +1 more source

How R&D intensive firms react to the COVID-19 pandemic: Evidence from a quasi-natural experiment. [PDF]

Heliyon, 2023
Pham THL, Nguyen DHT, Chu VT, Nguyen KD, Pham BT.   +4 more
europepmc   +1 more source

Employee diversity and litigation risk: Evidence from the Lilly Ledbetter Fair Pay Act

Journal of Financial Research, EarlyView.
Abstract We examine the valuation effects of the Lilly Ledbetter Fair Pay Act, which increases potential litigation over discriminatory compensation. Firms with relatively fewer women exhibit significant 3‐day abnormal returns of −0.61% around the passage of the Act, whereas firms with more women show no effect.
Erik Devos, William B. Elliott, He Li, Adrian Tippit   +3 more
wiley   +1 more source

The meaning of posintuwu receiving in the Mewalo culture of the Pamona Tribe Community

Jurnal Ekonomi dan Bisnis
This research aims to find the meaning of accounts receivable in the Mewalo culture of the Pamona tribe in Poso Regency, Central Sulawesi Province. The Pamona people have a habit of bringing or trading materials (posintuwu), which may take the form of ...
Rahayu Indriasari
doaj   +1 more source

The Effects of Regulatory Office Closures on Bank Behavior

Journal of Money, Credit and Banking, EarlyView.
Abstract We investigate if the decentralized structure of regulatory office networks influences supervisory outcomes and bank behavior. Following the closure of an office, banks previously supervised by that office increase their lending and risk‐taking.
IVAN LIM, JENS HAGENDORFF, SETH ARMITAGE
wiley   +1 more source

Two Pathways to Proletarianization: Understanding Professionals' Adaptation to the “Corporatization” of Chinese Law Firms

Sociological Forum, EarlyView.
ABSTRACT This study examines how lawyers in China adapt to the “corporatization” of law firms, which limits their professional autonomy within bureaucratic structures. “Proletarianization” theory, which emerged in the 1970s, effectively explains employment relations and internal stratification within the legal profession, but it has been underestimated
Xinyi Shen
wiley   +1 more source