Search Results - subject:"Net Income"

Corporate net income smoothing : a variance decomposition approach

Renzi, Antonio; Taragoni, Pietro; Vagnani, Gianluca - In: Finance research letters 69 (2024) 1, pp. 1-8

Persistent link: https://www.econbiz.de/10015078440

Behind closed doors : unveiling earnings management in private subsidiaries of public firms

Priyesh, V. P.; Lukose P. J., Jijo - In: China Accounting and Finance Review 27 (2025) 1, pp. 104-124

Purpose - This study examines the earnings quality of private-subsidiary firms using a large sample data from India. Design/methodology/approach - The impact of parent-subsidiary relationship on earnings quality is examined using two common proxies. Findings are robust to alternative research...

Persistent link: https://www.econbiz.de/10015198302

Earnings informativeness, debt financing, and managerial characteristics

Chen, Li-Yu; Chen, Jing-Chi; Li, Chun-Ming - In: International review of economics & finance : IREF 98 (2025), pp. 1-22

Persistent link: https://www.econbiz.de/10015331884

Digital credit and insurance : improving economic well-being for rural households

Zhang, Jinhua; Chen, Shuangyu; Goodell, John W.; Min … - In: International review of economics & finance : IREF 98 (2025), pp. 1-14

Persistent link: https://www.econbiz.de/10015330869

Resilience in cyclicality : impact of inventory management efficiency on operational profitability

Yeboah, Samuel; Kjærland, Frode; Kustec, Irena - In: Managerial and decision economics : MDE ; the … 46 (2025) 2, pp. 832-842

Persistent link: https://www.econbiz.de/10015376865

Measuring the prevalence of earnings manipulations : a novel approach

Cade, Nicole L.; Gunn, Joshua L.; Vandenberg, Alex J. - In: Journal of accounting research 63 (2025) 1, pp. 113-164

Persistent link: https://www.econbiz.de/10015397757

Macroprudential policies and their impact on bank earnings management

Cui, Jie; Haq, Mamiza; Ongena, Steven; Tan, Eric K. M. - 2025

Persistent link: https://www.econbiz.de/10015358045

Investigating the dynamics of the profit rate, the exchange rate, and terms of trade in Brazil

Marquetti, Adalmir; Miebach, Alessandro; Morrone, Henrique - In: PSL quarterly review 78 (2025) 312, pp. 95-114

This paper explores the intricate relationship between profit rates, exchange rates, and terms of trade in the Brazilian economy from 2000 to 2023. Building on Weisskopf's (1979) decomposition of the profit rate, we demonstrate how exchange rates and terms of trade affect profit share, the...

Persistent link: https://www.econbiz.de/10015397382

Earnings optimism heuristics and long-term stock returns

Hameed, Allaudeen; Massa, Massimo; Ni, Zhenghui - 2025 - Revised version of 2024/17/FIN

Persistent link: https://www.econbiz.de/10015397044

Mandatory IFRS adoption and the usefulness of accounting information in predicting future earnings and cash flows

Li, Siyi; Sougiannis, Theodore; Wang, Sophia I. - In: The international journal of accounting 60 (2025) 1, pp. 1-51

Persistent link: https://www.econbiz.de/10015399616