Search Results - subject:"Window-dressing"

Banks' window-dressing of the G-SIB framework: causal evidence from a quantitative impact study

Naylor, Matthew; Corrias, Renzo; Welz, Peter - 2024

Persistent link: https://www.econbiz.de/10014557870

Window dressing in the Active Share scores in publicly reported portfolios

Andreu, Laura; Forner, Carlos; Sarto, José Luis - In: Business research quarterly : BRQ 27 (2024) 3, pp. 324-345

scores and low tracking errors have the highest levels of Active Share window dressing and the worst future returns. However …

Persistent link: https://www.econbiz.de/10015051432

Measuring greenwashing : a systematic methodological literature review

Bernini, Francesca; Giuliani, Marco; La Rosa, Fabio - In: Business ethics, the environment & responsibility 33 (2024) 4, pp. 649-667

Persistent link: https://www.econbiz.de/10015097522

Window dressing of regulatory metrics : evidence from repo markets

Bassi, Claudio; Behn, Markus; Grill, Michael; Waibel, Martin - 2023

This paper investigates both the magnitude and the drivers of bank window dressing behaviour in euro-denominated repo … relevant drivers of window dressing behaviour. Our findings suggest that regulatory action is warranted to limit banks' ability …

Persistent link: https://www.econbiz.de/10013547917

The elusive relation between pension discount rates and deficits

Armitage, Seth; Gallagher, Ronan; Xu, Jiaman - In: Journal of business finance & accounting : JBFA 50 (2023) 7/8, pp. 1101-1127

Persistent link: https://www.econbiz.de/10014362755

Real effects of capitalized research and development expenditures : a leading indicator for future innovation performance?

Herb, Wolfgang; Lotze, Maria; Schultze, Wolfgang; … - In: Review of quantitative finance and accounting 64 (2025) 1, pp. 417-473

Persistent link: https://www.econbiz.de/10015194594

The stock market boosts its rewards for increasing earnings patterns

Chen, Yu-An; Palmon, Dan - In: Review of quantitative finance and accounting 64 (2025) 2, pp. 663-711

Persistent link: https://www.econbiz.de/10015194603

Earnings management by acquiring firms in cash mergers

Malikov, Kamran T.; Zalata, Alaa Mansour - In: Accounting and business research 55 (2025) 1, pp. 39-68

Persistent link: https://www.econbiz.de/10015195300

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 quality drivers : do firm attributes and ownership structure matter in emerging stock markets?

Alrobai, Fahad; Alrashed, Ahmed A.; Albaz, Maged M. - In: Risks : open access journal 13 (2025) 1, pp. 1-25

This research aims to examine the drivers of earnings quality (EQ) in emerging stock markets. By testing the impact of firm attributes and ownership structures on the level of earnings quality. The research followed a mixed-method approach (qualitative and quantitative) and was conducted based...

Persistent link: https://www.econbiz.de/10015331155