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QIS4 - Konzeption des Gesamtbilanzansatzes für Schaden-Unfallversicherer. Analyse und Beurteilung

Schradin, Heinrich R.; Ehrlich, Kathleen - 2009

Persistent link: https://www.econbiz.de/10010309063

The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing

Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems … reduce the accrual anomaly, shareholder monitoring is not. Apart from offering evidence related to the cross …

Persistent link: https://www.econbiz.de/10010305701

Is Cash (the only) King? – Eine kritische Analyse der Aussagekraft von Kapitalflussrechnungen nach IAS 7

Pütter, Jonas - In: Junior Management Science (JUMS) 8 (2023) 1, pp. 219-236

Beeinflussbarkeit durch Bilanzpolitik zugesprochen und somit eine besondere Eignung als Maß des Unternehmenserfolgs. Im Rahmen dieser …

Persistent link: https://www.econbiz.de/10014528977

The impact of earnings variability and regulatory measures on income smoothing: Evidence from panel regression

Malik, Amina; Aziz, Haroon; Din, Shahab Ud - In: Journal of Central Banking Theory and Practice 10 (2021) 1, pp. 183-201

Pakistan Stock Exchange (PSX) from the year 2010 to 2017. The likelihood of smoothing activities is measured through its widely … that the imposition of regulatory restrictions through the State Bank of Pakistan (SBP) has not only discouraged income …

Persistent link: https://www.econbiz.de/10014558453

The Impact of CEO Overconfidence on Real Earnings Management: Evidence from M&A Transactions

Khlifi, Sawssen; Zouari, Ghazi - In: Journal of Accounting and Management Information … 20 (2021) 3, pp. 402-424

Research Question - Does CEO overconfidence have an effect on the level of real earnings management (REM) in the mergers and acquisitions (M&A) context? Motivation - the relationship between the overconfident manager's behavior and REM in the context of M&A has gained momentum in the accounting...

Persistent link: https://www.econbiz.de/10015196234

The Moderating Role of Good Corporate Governance on The Relationship Between Corporate Social Responsibility and Real Earnings Management

Khlifi, Sawssen; Zouari, Ghazi - In: Journal of Accounting and Management Information … 21 (2022) 4, pp. 524-545

Research Question - Does Good Corporate Governance have a moderating effect on the relationship between Corporate Social Responsibility and Real earnings management? Motivation - Nowadays, the relationship between responsible governance and REM has gained momentum in the accounting and financial...

Persistent link: https://www.econbiz.de/10015196235

Determinantes de los precios de las colegiaturas de las universidades privadas en México 2005-2019

Flores Márquez, Miguel; Salcedo, Alejandrina; Torre, … - 2022

We estimate a supply and demand model of private college education services in Mexico for the 2005-2019 period, in order to identify the factors that influenced the dynamics of their equilibrium prices. The model is estimated with two- and three-stage least squares using panel data at the state...

Persistent link: https://www.econbiz.de/10014319973

Corrupción y desigualdad de ingresos, evidencia empírica para México (2010-2020)

Flores Márquez, Héctor; Neme Castillo, Omar; … - In: Estudios de Economía 50 (2023) 1, pp. 193-219

Mexico, among the OECD countries, is the country with the greatest difference in income between rich and poor. This situation has been accompanied by high levels of perception of corruption. The goal is to show that corruption and income inequality are correlated. The estimates are affected by...

Persistent link: https://www.econbiz.de/10014486040

Relationship Between Maternal Behavior During Pregnancy, Birth Outcome, and Early Childhood Development: An Exploratory Study

Li, Kai; Poirier, Dale J. - 2003

This study examines the relationship between maternal behavior during pregnancy, birth outcomes, and early childhood development. Specifically, in the context of four measures of maternal behavior during pregnancy (maternal smoking, drinking, prenatal care, and maternal weight gain), three...

Persistent link: https://www.econbiz.de/10010315830

Dynamic Models of R&D, Innovation and Productivity: Panel Data Evidence for Dutch and French Manufacturing

Raymond, Wladimir; Mairesse, Jacques; Mohnen, Pierre; … - 2013

This paper introduces dynamics in the R&D to innovation and innovation to productivity relationships, which have mostly been estimated on cross-sectional data. It considers four nonlinear dynamic simultaneous equations models that include individual effects and idiosyncratic errors correlated...

Persistent link: https://www.econbiz.de/10010317010