Results 41 to 50 of about 31,935 (228)

Dividend Guidance to Manage Analyst Dividend Expectations [PDF]

, 2018
Using a sample of dividend payers from 12 European countries, we document that managers guide analyst dividend expectations to avoid reporting dividends below the consensus forecast. Specifically, we show that dividend guidance predicts (1) a substantial
Bilinski, P., Lyssimachou, D.
core   +1 more source

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou, Epameinondas Katsikas, Dimitrios Koufopoulos, Konstantinos Spanos   +3 more
wiley   +1 more source

Revisiting the Nexus Between Trade Liberalisation and Income Inequality: The Case of Sub‐Saharan African Countries

International Journal of Finance &Economics, EarlyView.
ABSTRACT This paper examines the impact of trade liberalisation on income inequality across 24 Sub‐Saharan African (SSA) countries from 2000 to 2020. Using IV‐Tobit and 2SLS models, we consistently find that greater trade openness significantly exacerbates inequality in the region. Critically, we document an inverted U‐shaped relationship between trade
Guivis Zeufack Nkemgha, Le Roi Nso Fils, Ulrich Kevin Kamwa   +2 more
wiley   +1 more source

A framework for the classification of accounts manipulations [PDF]

Accounts manipulations have been a matter of research, discussion and, even, controversy in several countries such as the United States, Canada, the United Kingdom, Australia and France. The objective of this paper is to elaborate a general framework for
BRETON, Gaetan, STOLOWY, Herve
core  

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan, Saqib Aziz, Akanksha Jalan, Fazal Muhammad, Dhoha Trabelsi   +4 more
wiley   +1 more source

Impact of Sovereign Debt Maturity on Fiscal Sustainability

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study is the first to investigate the impact of the term structure of public debt on fiscal sustainability. We adopt the widely used backward‐looking measure of fiscal sustainability—fiscal responsiveness as proposed by Bohn. Using data from De Graeve and Mazzolini and focusing on a sample of 19 most developed countries, we demonstrate ...
António Afonso, José Alves, Oļegs Matvejevs, Oļegs Tkačevs   +3 more
wiley   +1 more source

An Experimental Study in the Crowding-Out Effect of Public Transfers in a Model with Multiple Families [PDF]

We study an overlapping-generations experiment with multiple families in which redistributional transfers can take the form of support to the elderly or grants to children.Supporting the old is a purely inter-generational (intra-family) transfer, whereas
Güth, W., Offerman, T.J.S., Potters, J.J.M., Strobel, M., Verbon, H.A.A.   +4 more
core   +1 more source

Always Be Prepared: Lessons Learned From Risk‐Coping Strategies of Thai Households in the Wake of Two Major Economic Crises

International Studies of Economics, EarlyView.
ABSTRACT This paper aimed to comparatively examine the function of three risk‐coping strategies, namely savings, borrowings, and work‐hour adjustments, during two major economic crises in Thailand. Using the Socioeconomic Survey (SES) collected by the National Statistical Office (NSO) in Thailand, we examined data from the 1998 financial crisis and the
Aeggarchat Sirisankanan, Papar Kananurak
wiley   +1 more source

A note on testing for tax-smoothing in general equilibrium [PDF]

Barro’s original partial equilibrium tax-smoothing model has generated a tremendous amount of empirical interest over the last several decades. However, to date, there has been no formal empirical testing of the more recent general equilibrium renditions
Apostolis Philippopoulos, Jim Malley
core  

Taxonomic reappraisal of the mangrove genus Avicennia (Acanthaceae) in India

Nordic Journal of Botany, EarlyView.
A taxonomic reappraisal of the mangrove genus Avicennia in India was undertaken through extensive field surveys and critical examination of herbarium specimens. Three taxa, Avicennia alba, Avicennia marina subsp. marina, and Avicennia officinalis, are described in detail. A synonymic list was compiled using the World Checklist of Vascular Plants (WCVP)
Subrata Mondal, Saikat Naskar
wiley   +1 more source