Results 201 to 210 of about 72,155 (291)

Analyzing crises in global financial indices using Recurrent Neural Network based Autoencoder. [PDF]

PLoS One
Mim MA, Tuhin MKH, Nobi A.
europepmc   +1 more source

Long‐Run Stock Returns Following Internal Control Disclosures

Journal of Business Finance &Accounting, Volume 53, Issue 1, Page 131-149, February 2026.
ABSTRACT We investigate whether investors underreact to material weakness disclosures in internal controls, leading to a subsequent negative stock return drift. Using SOX Section 302 disclosures (2007–2023), we find negligible market reaction around announcement dates but document economically large negative drift over the following two quarters ...
Al (Aloke) Ghosh, Seppo Ikäheimo, Emma‐Riikka Myllymäki, Jukka Sihvonen   +3 more
wiley   +1 more source

Navigating New Terrain: Domestic Geographical Dispersion and IPO Survival in the United States

Journal of Business Finance &Accounting, Volume 53, Issue 1, Page 352-379, February 2026.
ABSTRACT Using a text‐based measure to capture firms’ domestic geographic diversification within the United States, this study finds that newly listed firms with extensive geographic dispersion face an elevated risk of failure. This vulnerability is especially pronounced in industries dominated by soft information environments, where effective ...
Dimitrios Gounopoulos, Chen Huang, Yu Zhang   +2 more
wiley   +1 more source

Global market trends and financial performance of the corporate fast-food industry and their potential contributions to diets high in meat and ultra-processed foods. [PDF]

Global Health
Sievert K, Botha T, Wood B, Baker P, Scapin T, Sacks G.   +5 more
europepmc   +1 more source

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, Di Luo, Cheng Zeng, Huainan Zhao   +3 more
wiley   +1 more source

Investigating the impact of investor attention on AI-based stocks: A comprehensive analysis using quantile regression, GARCH, and ARIMA models. [PDF]

PLoS One
Ravichandran S, Afjal M.
europepmc   +1 more source

Are Delayed Earnings Announcements Informative for Peer Firms?

Journal of Business Finance &Accounting, Volume 53, Issue 1, Page 435-464, February 2026.
ABSTRACT A large literature in accounting and finance has examined the effect of earnings announcements on a firm's own stock price, the effect of delays in announcements, and the effect of a firm's earnings announcements on peer firms as mutually exclusive events.
Somnath Das, Alexander Z. King, Shailendra (Shail) Pandit   +2 more
wiley   +1 more source

Modeling and Generating Extreme Fluctuations in Time Series with a Multilayer Linear Response Model. [PDF]

Entropy (Basel)
Naritomi Y, Takaishi T, Adachi T.
europepmc   +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, Gnana Bharathy, Akanksha Jalan   +2 more
wiley   +1 more source

A hype-adjusted probability measure for NLP stock return forecasting. [PDF]

Front Artif Intell
Cao Z, Geman H.
europepmc   +1 more source