Labor Productivity, Return Predictability, and Operating Profitability
Journal of Business Finance &Accounting, Volume 53, Issue 1, Page 411-434, February 2026.ABSTRACT Labor productivity plays a crucial role in fundamental analysis, yet its impact on stock market valuation remains relatively unexplored. We show that labor productivity contains value‐relevant information incremental to equity book value and abnormal earnings.
Weimin Liu +3 more
wiley +1 more source
Analyzing the Effectiveness of Finance in Supply Chain in Solving the Financing Difficulties of SMEs Based on Grey Theory Model. [PDF]
Comput Intell Neurosci, 2022 Piao G, Xiao B.
europepmc +1 more source
Corporate General Counsels and Investment Efficiency: Novel Evidence
Journal of Business Finance &Accounting, Volume 53, Issue 1, Page 578-608, February 2026.ABSTRACT We examine whether the presence of corporate general counsels (GCs) is associated with investment efficiency using both conditional and unconditional regressions. Utilizing a large sample of publicly listed US firms, we find that GCs are associated with higher investment in environments prone to underinvestment and lower investment in ...
Nader Atawnah +4 more
wiley +1 more source
Enterprise Data Valuation—A Targeted Literature Review
Journal of Economic Surveys, Volume 40, Issue 1, Page 73-92, February 2026.ABSTRACT As digital transformation redefines business models, enterprise value increasingly depends on intangible assets, especially data, rather than traditional physical assets like buildings and equipment. Traditional accounting has long focused on valuing physical assets based on their anticipated future economic benefits, distinguishing between ...
Sai Krishnan Mohan +2 more
wiley +1 more source
Is state-owned enterprise merging private enterprise "market choice" or "space crowding" ? -Based on the motives of equity transfer of mixed-ownership enterprises. [PDF]
Heliyon, 2023 Mei-Sheng D +3 more
europepmc +1 more source
Practical Aspects of Inventory and Receivables Financing [PDF]
, 1948 Burman, Raymond W.
core +2 more sources
The Predictive Factors of Hospital Bankruptcy-An Exploratory Study. [PDF]
Healthcare (Basel), 2023 Beauvais B +4 more
europepmc +1 more source
Light in the tunnel or just a train; impact of supply chain finance solutions on financial service providers' financial performance by mitigating financial risk. [PDF]
PLoS One, 2023 Munir M, Bhutta NT.
europepmc +1 more source
Economic Aspects of Inventory and Receivables Financing [PDF]
, 1948 Koch, Albert R.
core +2 more sources
Statistical inference for linear mediation models with high-dimensional mediators and application to studying stock reaction to COVID-19 pandemic. [PDF]
J Econom, 2023 Guo X, Li R, Liu J, Zeng M.
europepmc +1 more source