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Year of publication
Subject
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Gewinn 6,901 Profit 6,901 USA 2,032 United States 2,028 Theorie 1,974 Theory 1,974 Profitability 1,232 Rentabilität 1,222 Börsenkurs 873 Share price 873 Bilanzpolitik 711 Accounting policy 709 Ankündigungseffekt 694 Announcement effect 694 Capital income 651 Kapitaleinkommen 651 Bank 431 Finanzanalyse 402 Financial analysis 401 Estimation 393 Schätzung 393 Prognose 387 Forecast 386 Lohn 365 Wages 360 Deutschland 309 Germany 305 Earnings announcement 304 Gewinnprognose 298 Forecasting model 293 Prognoseverfahren 293 Firm performance 280 Unternehmenserfolg 278 Großbritannien 222 Investment 211 Investition 209 Dividende 207 Dividend 206 United Kingdom 204 Indien 196
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Online availability
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Free 1,784 Undetermined 991
Type of publication
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Article 4,024 Book / Working Paper 2,886 Journal 24 Other 1
Type of publication (narrower categories)
All
Article in journal 3,638 Aufsatz in Zeitschrift 3,638 Graue Literatur 875 Non-commercial literature 875 Arbeitspapier 760 Working Paper 760 Aufsatz im Buch 332 Book section 332 Hochschulschrift 161 Thesis 139 Bibliografie enthalten 46 Bibliography included 46 Collection of articles of several authors 38 Sammelwerk 38 Collection of articles written by one author 26 Sammlung 26 Amtsdruckschrift 25 Government document 25 Commentary 24 Conference paper 24 Kommentar 24 Konferenzbeitrag 24 Reprint 18 Konferenzschrift 14 Statistik 14 Aufsatzsammlung 13 Conference proceedings 11 Statistics 11 Case study 7 Fallstudie 7 Systematic review 7 Übersichtsarbeit 7 Lehrbuch 4 No longer published / No longer aquired 3 Rezension 3 Textbook 3 Bibliografie 2 Company information 2 Elektronischer Datenträger 2 Firmeninformation 2
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Language
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English 6,291 German 391 French 76 Italian 36 Spanish 28 Dutch 22 Undetermined 22 Russian 21 Portuguese 9 Croatian 7 Polish 7 Czech 6 Finnish 6 Hungarian 6 Bulgarian 2 Slovak 2 Turkish 2 Afrikaans 1 Danish 1 Indonesian 1 Norwegian 1 Serbian 1 Swedish 1
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Author
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Christensen, Theodore E. 15 Berger, Allen N. 14 Duménil, Gérard 14 Graham, John R. 14 Gschwandtner, Adelina 14 Haslem, John A. 14 Sloan, Richard G. 14 Thurik, Adriaan R. 14 Truong, Cameron 14 Yohn, Teri Lombardi 14 Ball, Ray 13 Myers, Linda A. 13 Sadka, Ronnie 13 Harvey, Campbell R. 12 Jackson, Andrew B. 12 Lévy, Dominique 12 Machin, Stephen 12 Molyneux, Philip 12 Oswald, Andrew J. 11 Sadka, Gil 11 Wilson, John O. S. 11 Ben-David, Itzhak 10 Cready, William M. 10 Drake, Michael S. 10 Livnat, Joshua 10 Mukherjee, Arijit 10 Shane, Philip B. 10 Donelson, Dain C. 9 Glyn, Andrew 9 Konings, Jozef 9 Kothari, S. P. 9 Lee, Bong-soo 9 Liu, Hong 9 Mueller, Dennis C. 9 Penman, Stephen H. 9 Shivakumar, Lakshmanan 9 Steindl, Peter 9 Taylor, Stephen L. 9 Udry, Christopher 9 Baik, Bok 8
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Institution
All
National Bureau of Economic Research 63 OECD 6 Charles A. Dice Center for Research in Financial Economics <Columbus, Ohio> 4 Institut für Wirtschaftswissenschaften <Wien> 4 University of Oxford / Institute of Economics and Statistics 4 Ecole des hautes études commerciales <Lausanne> / Département d'économétrie et d'économie politique 3 Institut der Deutschen Wirtschaft Köln 3 Organisation for Economic Co-operation and Development 3 Arthur Andersen & Co. <Frankfurt, Main> 2 Bankers Training College 2 Ekonomiska forskningsinstitutet <Stockholm> 2 European University Institute / Department of Law 2 Helsingin Kauppakorkeakoulu 2 INSEAD 2 Institut für Agrarentwicklung in Mittel- und Osteuropa 2 Minister of Agriculture, Fisheries and Food 2 Secretary of State for Employment 2 Trinity College Dublin / Department of Economics 2 USA / Bureau of the Census 2 United Nations University / Institute for New Technologies 2 United States / Federal Trade Commission 2 Universiteit Antwerpen / Faculteit Toegepaste Economische Wetenschappen 2 Universität Ulm 2 American Council on Public Affairs 1 American Management Association 1 Associated Oil Company 1 Associazione bancaria italiana 1 Aston Business School / Research Institute 1 Australian National University 1 Australien / Department of the Prime Minister and Cabinet 1 Banca d'Italia 1 Banca nazionale del lavoro / Ufficio studi e marketing strategico 1 Banco Ambrosiano Veneto 1 Bank Administration Institute 1 Bank für Sozialwirtschaft 1 Bjuro Ėkonomičeskogo Analiza <Moskau> 1 Books on Demand GmbH <Norderstedt> 1 British Empire Steel Corporation <Montreal> 1 Bureau of Economic and Business Research <Champaign, Ill.> 1 Canadian Tax Foundation 1
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Published in...
All
Journal of accounting & economics 113 Working paper / National Bureau of Economic Research, Inc. 92 Review of quantitative finance and accounting 66 NBER working paper series 62 Review of accounting studies 59 Discussion paper / Centre for Economic Policy Research 55 The accounting review : a publication of the American Accounting Association 55 Journal of business finance & accounting : JBFA 43 Journal of financial economics 43 Applied economics 41 Journal of banking & finance 39 The journal of applied business research 38 Economics letters 32 NBER Working Paper 32 Review of radical political economics 30 Journal of accounting, auditing & finance 29 The journal of finance : the journal of the American Finance Association 28 International journal of economics and finance 27 Journal of accounting research 27 International journal of economics and financial issues : IJEFI 26 International review of financial analysis 26 Applied financial economics 25 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 25 The review of financial studies 25 Advances in accounting : a research annual 23 Discussion paper series / IZA 23 Management science : journal of the Institute for Operations Research and the Management Sciences 22 Review of industrial organization : RIO 21 Applied economics letters 20 Cambridge journal of economics 20 International journal of industrial organization 20 Journal of international accounting auditing & taxation 19 Journal of international financial management and accounting 19 Accounting horizons : a quarterly publication of the American Accounting Association 18 Journal of economics & business 18 Pacific-Basin finance journal 18 Review of accounting & finance 18 The journal of business : B 18 Journal of business economics : JBE 17 The journal of industrial economics 17
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Source
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ECONIS (ZBW) 6,911 RePEc 22 BASE 1 EconStor 1
Showing 1 - 50 of 6,935
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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...
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The role of profit management in mediation of financial performance and transparency towards profit distribution management in sharia commercial banks
Mismiwati; Haryadi; Arum, Enggar Diah Puspa; Lubis, … - In: International Journal of Research in Business and … 11 (2022) 1, pp. 138-151
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Profit smoothing of European banks under IFRS 9
Jakubíková, Oľga - 2022
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Stakeholder engagement : investors' environmental risk aversion and corporate earnings
Kyaw, Khine; Olugbode, Mojisola; Petracci, Barbara - In: Business strategy and the environment 31 (2022) 3, pp. 1220-1231
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Understanding the profitability, supply, and input demand of tobacco farms in Khyber Pakhtunkhwa, Pakistan
Sajjad; Ul Haq, Zahoor; Iqbal, Javed; Shahzad, Muhammad - In: Economies : open access journal 10 (2022) 3, pp. 1-20
Several studies investigate the various aspects of tobacco at the processing and cigarette manufacturing levels, but the profitability, supply response, and input demand of tobacco farms in Pakistan remain unknown. Our study fills this gap by examining farm-level profitability, input demand, and...
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A class of behavioral models for the profit-maximizing firm
Choné, Philippe; Linnemer, Laurent - 2022
We study the behavior of a firm that consistently maximizes a misspecified profit function. We provide an equilibrium concept where the misspecification error remains undetected. We examine the uniqueness and stability of the equilibria. The model of the price-taking firm belongs to this class....
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Competition, profitability and financial leverage
Banal-Estañol, Albert; Siciliani, Paolo; Yoon, Kyoungsoo - 2022
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World profit rates, 1960-2019
Basu, Deepankar; Huato, Julio; Jauregui, Jesus Lara; … - 2022
In this paper we present estimates of the world profit rate using country-level data from the Extended Penn World Table 7.0 and industry-level data from the World Input Output Database. The country-aggregated world profit rate series spans the period from 1960 to 2019, and the...
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The Bank of England's profits across 300 years : wars, financial crises and distribution
Anson, Mike; Capie, Forrest - In: Financial history review 29 (2022) 1, pp. 98-119
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Winners and losers of the COVID-19 pandemic : an excess profits tax proposal
Azémar, Céline; Desbordes, Rodolphe; Melindi Ghidi, Paolo - 2022
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Should I trust you? : bidder's earnings quality as an indicator of trustworthiness in earnout agreements
Prencipe, Annalisa; Viarengo, Luca - 2022
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Earnings quality measures and stock return volatility in South Africa
Fonou-Dombeu, Nyanine Chuele; Mbonigaba, Josue; … - In: Future Business Journal 8 (2022), pp. 1-15
This paper examined the association between various measures of earnings quality and stock return volatility of Johannesburg Stock Exchange (JSE)-listed companies for 10 years from 2009 to 2018. The measures of earnings quality considered were accrual quality, conservatism, earnings persistence,...
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Shareholder activism and its impact on profitability, return, and valuation of the firms in India
Shingade, Sudam; Rastogi, Shailesh; Bhimavarapu, … - In: Journal of risk and financial management : JRFM 15 (2022) 4, pp. 1-20
The paper’s prime objective is to understand the impact of Shareholder activism on firm performance. This study is conducted in a unique setup where traditional activist investors such as pension funds and hedge funds are not present. However, the activism cases are increasing yearly in an...
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Price, profits, proxies, and production
Aguiar, Victor H.; Kashaev, Nail; Allen, Roy E. - 2022 - This version: June, 2022
This paper studies nonparametric identification and counterfactual bounds for heterogeneous firms that can be ranked in terms of productivity. Our approach works when quantities and prices are latent, rendering standard approaches inapplicable. Instead, we require observation of profits or other...
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Financial and nonfinancial profitability across time and frequencies
Mendieta-Muñoz, Ivan; Ossa, Daniel - 2022
We contribute to the study of the conceptualization and measurement of the rate of profit of the financial and nonfinancial sectors. We assemble a new data set for the US economy to construct measures of the profit rate for each sector: the return on equity, the return on assets, and the...
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The excess profits during Covid-19 and their tax revenue potential
Dubinina, Evgeniya; Garcia-Bernardo, Javier; Janský, Petr - 2022
The COVID-19 pandemic has affected most companies' profits negatively, but other companies did exceptionally well, recording excess profits during the pandemic. In this paper we estimate the scale of these excess profits, their determinants, and the revenue potential of excess profits tax. To...
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Marx after Okishio : falling rate of profifit with constant rate of exploitation
Basu, Deepankar; Orellana, Oscar - 2022
Can cost-reducing, technical change lead to a fall in the long run rate of profit if class struggle manages to keep the rate of exploitation constant? In this paper we demonstrate, in a general circulating capital model, that if (a) the technical change is capital-using labor-saving (CU-LS), (b)...
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Earnings responses to even higher taxes
Miao, Dingquan; Selin, Håkan; Söderström, Martin - 2022
We exploit a recent Swedish tax reform, implying higher marginal tax rates for the top 5% of the earnings distribution, to learn about earnings responses in an economy where taxes already are high. Using a simple and graphical cross sectional method, we estimate earnings elasticities in the...
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Do Firms Time Changes in Accounting Estimates to Manage Earnings?
Chung, Philip Keunho; Geiger, Marshall A.; Paik, Daniel … - 2021
We investigate whether firms time their decisions to make changes in accounting estimates (CAEs) in consideration of their earnings benchmarks. Using CAE data from 2006-2018, we find that 28.1 percent of income-increasing CAEs are implemented in quarters where pre-CAE earnings are below a...
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Profitability Premium in ASEAN equity markets : new evidence
Kim, So Young; Phan, Hoang - 2021
This study analyzes the firm's profitability associated with the financial performance. Profitability of the firm is related to the firm's performance of stock return. This study uses time-series data with a total sample of 1,010 firms from five countries in ASEAN (Indonesia, Thailand, Malaysia,...
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Unionization and Firm Performance : The Impact on Profits, Growth and Productivity
Clark, Kim B. - 2021
This paper examines the impact of unionization on profit- ability, growth and productivity using time series data on over 900 product line businesses in the North American manufacturing sector (predominantly U.S.). The first section of the paper develops a simple theoretical framework for...
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Earnings Myopia and Private Equity Takeovers
Hribar, Paul; Kravet, Todd D.; Krupa, Trent - 2021
We examine whether earnings myopia among publicly traded companies motivates private equity firms to acquire them. Using a sample of private equity takeovers, we show that multiple measures of myopia increase the likelihood of takeover by private equity buyers. In contrast, private takeovers...
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Earnings Dynamics in Germany
Pessoa, Ana Sofia - 2021
This paper documents earnings dynamics over the life-cycle and income level using a large administrative database from German tax records. I find that labor earnings display important deviations from the typical assumptions of linearity and normality. For the bottom earners, large income changes...
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Reconsidering the Relation Between Profit Efficiency and Noninterest Income
McNulty, James E.; Stevenson, Bradley - 2021
Profit efficiency is closely related to value creation, and researchers have found noninterest income to be a major determinant of profit efficiency. But DeYoung and Rice suggest that some banks have an excessive reliance on NII, pointing out that 1% of banks generate 18% of fee income, and that...
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Earnings Dynamics in Germany
Pessoa, Ana Sofia - 2021
This paper documents earnings dynamics over the life-cycle and income level using a large administrative database from German tax records. I find that labor earnings display important deviations from the typical assumptions of linearity and normality. For the bottom earners, large income changes...
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Does Profit Sharing Affect Productivity?
Kruse, Douglas L. - 2021
Existing research tends to show that profit-sharing plans for employees are associated with higher company productivity and profitability, though the causality and mechanisms are unclear. This study uses new data from a survey of 500 U.S. public companies, and panel data on corporate...
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Wages, Profits and Rent-Sharing
Blanchflower, David G.; Oswald, Andrew J.; Sanfey, Peter - 2021
The paper uses CPS data from 1964 to 1985 to test for the existence of rent-sharing in US tabor markets, Using an unbalanced panel from the manufacturing sector, and random-effects and fixed-effects specifications, the paper finds that changes in wages are explained by movements in lagged levels...
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Cost, Uncertainties and Profit in Commercial and Social Insurances
Mehedi Nizam, Ahmed - 2021
Here, we argue that the commercial for-profit insurance companies act more like a memory-less system in a way that the premiums paid by the policy holders during one accounting period will be of no avail to them during subsequent periods although the excess premiums earned in the previous...
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Beyond Profit
Aguirre, Emilie - 2021
Etsy was a crown jewel of socially responsible businesses. It prioritized female entrepreneurship, its employees, and environmental stewardship. It was widely admired as a company pursuing social goals alongside profit goals. But after scaling up through an IPO, Etsy fell apart both socially and...
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How Important Are Semi-Annual Earnings Announcements? An Information Event Perspective
Taylor, Stephen L.; Tong, Alex - 2021
Using a method that avoids the need to specify earnings expectations (Ball and Shivakumar 2008), we demonstrate that the period surrounding the semi-annual announcement of Australian firms’ earnings is, on average, an important source of information. Although there is substantial year-to-year...
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International Earnings Announcements : Tone, Forward-looking Statements, and Informativeness
Henry, Elaine; Thewissen, James; Torsin, Wouter - 2021
This paper examines two attributes of earnings press releases issued by firms cross-listed on U.S. stock exchanges: the tone and frequency of forward-looking statements. A more conservative tone and a greater proportion of forward-looking statements are often viewed as contributing to more...
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Did Accrual Earnings Management Decline and Real Earnings Management Increase Post-SOX? A Re-examination and Replication
Pincus, Morton; Wu, Shijia; Hwang, Jasper - 2021
A widely cited paper, Cohen, Dey, and Lys (2008, hereinafter CDL), examines accrual (AEM) and real earnings management (REM) pre- and post-Sarbanes Oxley and provides evidence that, in the period immediately following SOX, accruals management declined and was substituted by REM. We re-visit CDL...
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The Present Value of Profits and Cyclical Movements in Investment
Abel, Andrew B.; Blanchard, Olivier J. - 2021
Most of the empirical work on investment is based on the existence of a relation between investment and the expected present val of marginal profits.Thus, in this paper we compute such a present value series, under various assumptions about demand and technology and examine its relation to...
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The Effect of the Payroll Tax on Earnings : A Test of Competing Models of Wage Determination
Lang, Kevin - 2021
Under the standard competitive model, a tax change affecting workers with highly inelastic labor supply, will lower earnings by the entire nominal employer share of the tax increase. If wages play a motivational role but the market still clears, the range of possible outcomes is broader but...
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Prices, Profits, Proxies, and Production
Aguiar, Victor; Kashaev, Nail; Allen, Roy - 2021
This paper studies nonparametric identification and counter- factual bounds for heterogeneous firms that can be ranked in terms of productivity. Our approach works when quantities and prices are latent rendering standard approaches inapplicable. Instead, we require observation of profits or...
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The Rise in Profits and Fall in Firm Entry : A Tale of the Life Cycle of Profits
van Vlokhoven, Has - 2021
It is crucial to consider how profits vary over the life cycle of the firm in order to understand why the aggregate profit share has been increasing while firm entry has been declining. All else equal, the more back-loaded profits are, the lower is the value of the firm due to discounting....
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Corporate Managerial Ability, Earnings Smoothing, and Acquisitions
Doukas, John A.; Zhang, Rongyao - 2021
This paper examines whether high-ability managers’ earnings smoothing is motivated by the need to mitigate the adverse effects of heightened information asymmetry triggered by mergers and acquisitions (M&As) on managers’ reputation capital (job loss) and firm value. We document that...
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Funding Implications of Normal and Excessive Profitability in the Nonprofit Sector
Basu, Sudipta; DeVides, Zhanel; Harris, Erica - 2021
We study how nonprofit profitability affects external funding. Using a sample of over 273 thousand U.S. nonprofit organization (NPO) observations between 1999-2019, we find that profitability is associated with greater public support; however, when NPOs are excessively profitable, they receive...
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Does the Profit Motive Make Jack Nimble? Ownership Form and the Evolution of the U.S. Hospital Industry
Chakravarty, Sujoy; Gaynor, Martin; Klepper, Steven; … - 2021
We examine the evolving structure of the U.S. hospital industry since 1970, focusing on how ownership form influences entry and exit behavior. We develop theoretical predictions based on the model of Lakdawalla and Philipson, in which for-profit and not-for-profit hospitals differ regarding...
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What Drives the Value of Financial Analysts’ Advice? The Role of Earnings and Growth Forecasts
Kadan, Ohad; Madureira, Leonardo; Wang, Rong; Zach, Tzachi - 2021
We offer a parsimonious index at the individual analyst level to measure the extent to which an analyst relies on earnings and long-term growth forecasts in her advice. Using this index, we evaluate the contribution of earnings and growth forecasts to the investment value of analysts’ stock...
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Income and Balance Sheet Diversification Effects on Banks’ Cost and Profit Efficiency : Evidence from the US
Abbas, Faisal; Rubbaniy, Ghulame; Ali, Shoaib; Khan, Walayet - 2021
Using two-stage instrumental variable technique and two-step system GMM approach, we provide empirical evidence on impact of income, asset, and funding diversifications on the cost and profit efficiency of the US commercial banks over the period from 2002 to 2019. Our results show that funding...
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Profits Before Patients? Rethinking the Shareholder Primacy Model of Corporate Governance for Health Care
D'Silva, Magdalene L. - 2021
Concerns about the ballooning cost of health care and medicine are at the heart of perpetual debate about the corporate accountability of health care corporations. This essay critiques the shareholder primacy model of corporate governance for health care enterprise using the American...
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Unionism, Price-Cost Margins, and the Return to Capital
Freeman, Richard B. - 2021
This paper examines available industry data on two profitability measures, the price-cost margin and the ratio of quasi-rents to capital, for the purpose of determining the effect of unionism on profits. It finds that unionism reduces profitability and that this effect occurs in highly...
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The Information Content of Cash Flows Components and Accounting Earnings for Explaining Stock Market Activity : Egyptian Evidence
Magdy, Osama - 2021
Purpose – The purpose of this paper is to highlight the role of the information content of cash flows and accounting earnings in explaining changes in the Egyptian stock market activity.Design/methodology/approach – The paper uses multiple regression models. The sample used in the current...
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Do Capital Expenditures Influence Earnings Performance : Evidence from Loss-Making Firms
Kim, Sungsoo; Saha, Amitav; Bose, Sudipta - 2021
We examine the association between capital expenditures and near-term earnings performance for loss-making firms. Using a sample of 24,030 firm-year observations from 2006 to 2015, we find that loss-making firms show different patterns of capital expenditures than profit-making firms. Moreover,...
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Where Have the Profits Gone? Market Efficiency and the Disappearing Equity Anomalies in Country and Industry Returns
Zaremba, Adam; Umutlu, Mehmet; Maydybura, Alina - 2021
We are the first to demonstrate the decline in the cross-sectional predictability of country and industry returns in recent years. We examine 53 anomalies in country and industry indices from 64 markets for the years 1973–2018. The profitability of the strategies has significantly decreased...
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Impact of Corporate Environmental Cost and Benefits on the Profitability of Firms’ : An Empirical Study
Mondal, Sudipta; Ghosh, Santanu Kumar - 2021
There are several scholarly studies on the finding of relationship between corporate environmental performance (CEP) and profitability of firm. In the recent scenario of strategic application of CEP, scholars have proposed to have an indirect relationship between CEP and profitability. Questions...
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Profitability and Stability in International Currency Markets
Bilson, John F. O. - 2021
A number of recent empirical studies have rejected the hypothesis that forward exchange rates are unbiased forecasts of future spot exchange rates. This result implies that there have been opportunities for speculative profit during the post Bretton Woods period. Observers of the floating rate...
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Earnings and Liquidity Factors
Snigaroff, Robert; Wroblewski, David - 2021
A model with factors for earnings, liquidity, their respective growth, and the market can offer a consumption rationale with low pricing error. It also subsumes one-year momentum and momentum net of reversal, the factor commonly known as ‘momentum.’ These earnings and liquidity factors are...
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PEAD.txt : Post-Earnings-Announcement Drift Using Text
Meursault, Vitaly; Liang, Pierre Jinghong; Routledge, Bryan - 2021
We construct a new numerical measure of earnings announcement surprises, standardized unexpected earnings call text (SUE.txt), that does not explicitly incorporate the reported earnings value. SUE.txt generates a text-based post-earnings-announcement drift (PEAD.txt) larger than the classic PEAD...
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