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Storm, Servaas - In: PSL quarterly review 76 (2023) 306, pp. 243-259

Discussions on "profit inflation" are mired in conceptual unclarities, definitional idiosyncrasies and data problems …. This article attempts to bring conceptual clarity to the debate on profit inflation, defining profit inflation strictly as … an increase in the gross output price that is caused by an increase in the profit mark-up (keeping all other unit cost …

Persistent link: https://www.econbiz.de/10014550854

Profits and markups during the post-COVID-19 inflation shock in the U.S. economy : a firm-level lens

Davis, Leila - In: European journal of economics and economic policies : … 21 (2024) 2, pp. 202-231

accounts of profit inflation, wherein U.S. firms' market power allowed them to maintain - and, for some firms, increase - their …

Persistent link: https://www.econbiz.de/10015057213

Questioning profit inflation as an explanation of the post-pandemic inflation

Lavoie, Marc - In: European journal of economics and economic policies : … 21 (2024) 2, pp. 232-247

The COVID-19 pandemic eventually gave rise to large increases in profits, profit shares and inflation rates. A major … controversy has developed among economists and in the media about whether this was largely caused by profit inflation, that is, by … increases in the percentage mark-ups set by firms. The paper attempts to clear some confusions regarding the issue of profit …

Persistent link: https://www.econbiz.de/10015057215

Profits and markups during the post-COVID-19 inflation shock in the U.S. economy : a firm-level lens

Davis, Leila - 2024

Persistent link: https://www.econbiz.de/10015057219

Demand models, revenue curves and profit

Eben-Chaime, Moshe - In: Athens journal of business & economics : AJBE 9 (2023) 2, pp. 221-230

Persistent link: https://www.econbiz.de/10014384896

The growth of research in earnings management phenomenon

Nagy, Marek; Valaskova, Katarina - In: Management dynamics in the knowledge economy 10 (2022) 4/38, pp. 360-375

Persistent link: https://www.econbiz.de/10013499337

What drives profitability in the Romanian ICT sector?

Belascu, Lucian; Dumitrescu, Dan Gabriel; Popoviciu, … - In: Amfiteatru economic : an economic and business research … 23 (2021) 15, pp. 899-913

Identifying the major driving factors behind variations in profitability across firms is a question addressed by many researchers, at industry, economic sector, country level, or through regional and international comparisons. Empirical approaches have shown that profitability variation across...

Persistent link: https://www.econbiz.de/10012939901

Earnings quality, foreign investor and dividends

Lee, Jong Hwa - In: Journal of derivatives and quantitative studies : … 30 (2022) 1, pp. 58-72

This study discovers the relation between corporate governance factors and earnings quality and finds that increases in dividends and foreign ownership deter earnings management. The author shows that dividend increases and foreign ownership enhance earnings quality, but they appear to be...

Persistent link: https://www.econbiz.de/10012887274

Earnings and firm value : the moderating impact of large deferred taxes and large accruals in Indonesia

Sutopo, Bambang; Adiati, Arum Kusumaningdyah; Siddi, Purnama - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 2, pp. 241-248

Deferred tax and accruals have the characteristic of causing reported earnings to be above or below normal. Both are permitted to be used by companies in financial reporting. This study examines whether large deferred taxes and large accruals have an impact on the relationship between earnings...

Persistent link: https://www.econbiz.de/10012888184

Are corporate social responsibility active firms less involved in earnings management? : empirical evidence from China

Pasko, Oleh; Chen, Fuli; Proskurina, Nelia; Mao, Rong; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 2, pp. 504-516

This paper investigates whether corporate social responsibility active (CSR active) firms operate dissimilarly from other firms in their financial reporting. Specifically, we examine whether the corporate social responsibility (CSR) attitude of a firm sways its reporting incentives, in respect...

Persistent link: https://www.econbiz.de/10012888475