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Year of publication
Subject
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Gewinn 9,237 Profit 9,237 Theorie 2,170 Theory 2,168 Rentabilität 1,961 Profitability 1,958 Börsenkurs 1,308 Share price 1,308 Earnings announcement 1,306 Gewinnprognose 1,306 Ankündigungseffekt 1,206 Announcement effect 1,206 USA 1,138 United States 1,124 Bilanzpolitik 1,023 Accounting policy 1,021 Prognose 939 Forecast 938 Capital income 883 Kapitaleinkommen 883 Finanzanalyse 794 Financial analysis 793 Gewinnermittlung 687 Profit determination 685 Forecasting model 560 Prognoseverfahren 560 Estimation 506 Schätzung 506 Bank 458 Unternehmenserfolg 422 Firm performance 420 Corporate disclosure 410 Unternehmenspublizität 410 Anlageverhalten 386 Behavioural finance 386 Lohn 371 Wages 368 Deutschland 348 Germany 345 Information value 311
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Online availability
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Free 2,585 Undetermined 1,928 CC license 145
Type of publication
All
Article 5,632 Book / Working Paper 3,679 Journal 8
Type of publication (narrower categories)
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Article in journal 5,091 Aufsatz in Zeitschrift 5,091 Graue Literatur 976 Non-commercial literature 976 Working Paper 857 Arbeitspapier 854 Aufsatz im Buch 382 Book section 382 Hochschulschrift 170 Thesis 138 Bibliografie enthalten 46 Bibliography included 46 Conference paper 40 Konferenzbeitrag 40 Collection of articles of several authors 37 Sammelwerk 37 Collection of articles written by one author 25 Sammlung 25 Amtsdruckschrift 19 Government document 19 Reprint 19 Aufsatzsammlung 17 Konferenzschrift 16 Rezension 15 Statistik 12 Conference proceedings 11 Statistics 11 Case study 7 Fallstudie 7 Systematic review 7 Übersichtsarbeit 7 Lehrbuch 4 Mehrbändiges Werk 3 Mikroform 3 Multi-volume publication 3 No longer published / No longer aquired 3 Ratgeber 3 Textbook 3 Amtliche Publikation 2 Article 2
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Language
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English 8,639 German 411 French 77 Italian 37 Spanish 32 Undetermined 30 Dutch 23 Russian 21 Portuguese 9 Polish 8 Czech 7 Croatian 7 Finnish 6 Hungarian 6 Bulgarian 2 Slovak 2 Turkish 2 Afrikaans 1 Danish 1 Norwegian 1 Serbian 1 Swedish 1
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Author
All
Graham, John R. 23 Christensen, Theodore E. 21 Myers, Linda A. 20 Harvey, Campbell R. 19 Yohn, Teri Lombardi 19 Drake, Michael S. 18 Livnat, Joshua 17 Sloan, Richard G. 17 Duménil, Gérard 16 Gschwandtner, Adelina 16 Truong, Cameron 16 Ball, Ray 15 Basu, Deepankar 15 Sadka, Gil 15 Brown, Lawrence D. 14 Jackson, Andrew B. 14 Lobo, Gerald J. 14 McVay, Sarah 14 Rajgopal, Shivaram 14 Thomas, Wayne B. 14 Berger, Allen N. 13 Kakarot-Handtke, Egmont 13 Mueller, Dennis C. 13 Mukherjee, Arijit 13 Udry, Christopher 13 Veenman, David 13 Barth, Mary E. 12 Ben-David, Itzhak 12 Easton, Peter D. 12 Färe, Rolf 12 Karlan, Dean 12 Kim, Sangwan 12 Lévy, Dominique 12 Machin, Stephen 12 Schroeder, Joseph H. 12 Zwick, Eric 12 Goulder, Lawrence H. 11 Henley, Andrew 11 Konings, Jozef 11 Levin, Andrew T. 11
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Institution
All
National Bureau of Economic Research 88 OECD 12 Université Paris-Dauphine (Paris IX) 7 European Parliament / Directorate-General for Internal Policies of the Union 5 Charles A. Dice Center for Research in Financial Economics <Columbus, Ohio> 4 Drewry Shipping Consultants Ltd. <London> 4 HAL 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 European University Institute / Department of Law 3 Institut der Deutschen Wirtschaft Köln 3 Université Paris-Dauphine 3 Arthur Andersen & Co. <Frankfurt, Main> 2 Bankers Training College 2 Canadian Tax Foundation 2 Edward Elgar Publishing 2 Ekonomiska forskningsinstitutet <Stockholm> 2 Europäische Kommission / Generaldirektion Unternehmenspolitik, Handel, Tourismus und Sozialwirtschaft 2 Faculteit Economie en Bedrijfskunde, Universiteit Gent 2 Helsingin Kauppakorkeakoulu 2 Hochschule für Wirtschaft und Politik 2 INSEAD 2 Institut für Agrarentwicklung in Mittel- und Osteuropa 2 Minister of Agriculture, Fisheries and Food 2 National Economic Development Office 2 National Industrial Conference Board 2 Oxford International Tax Group 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 Verlag Dr. Kovač 2 Alexander Hamilton Institute, Inc 1 American Council on Public Affairs 1 American Management Association 1 American Management Association / Packaging Division 1
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Published in...
All
Journal of accounting & economics 134 Review of quantitative finance and accounting 98 Review of accounting studies 97 Working paper / National Bureau of Economic Research, Inc. 95 The accounting review : a publication of the American Accounting Association 92 NBER working paper series 87 NBER Working Paper 81 Journal of business finance & accounting : JBFA 66 Discussion paper / Centre for Economic Policy Research 55 Journal of financial economics 54 Finance research letters 53 Journal of banking & finance 51 International review of financial analysis 50 Review of radical political economics 45 Applied economics 41 Economics letters 41 The journal of applied business research 41 International journal of economics and financial issues : IJEFI 37 Advances in accounting : a research annual 36 Journal of accounting research 36 Management science : journal of the Institute for Operations Research and the Management Sciences 36 Pacific-Basin finance journal 36 International journal of economics and finance 34 Applied economics letters 33 Journal of accounting, auditing & finance 32 The review of financial studies 30 Journal of accounting and public policy 29 Applied financial economics 28 Review of accounting & finance 28 The journal of finance : the journal of the American Finance Association 28 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 27 Accounting horizons : a quarterly publication of the American Accounting Association 27 Cambridge journal of economics 26 The journal of corporate finance : contracting, governance and organization 26 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 25 Journal of international accounting auditing & taxation 24 Monatsbericht 23 Research in international business and finance 22 Review of industrial organization : RIO 22 International review of economics & finance : IREF 21
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Source
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ECONIS (ZBW) 9,271 RePEc 40 EconStor 5 Other ZBW resources 3
Showing 1 - 50 of 9,319
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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, ebvufind01.dmz1.zbw.eu/10015198302
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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, ebvufind01.dmz1.zbw.eu/10015331884
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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
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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
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Macroprudential policies and their impact on bank earnings management
Cui, Jie; Haq, Mamiza; Ongena, Steven; Tan, Eric K. M. - 2025
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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, ebvufind01.dmz1.zbw.eu/10015397382
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Earnings optimism heuristics and long-term stock returns
Hameed, Allaudeen; Massa, Massimo; Ni, Zhenghui - 2025 - Revised version of 2024/17/FIN
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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, ebvufind01.dmz1.zbw.eu/10015399616
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Country-level loss aversion and the market response to earnings news
Neel, Michael - In: The international journal of accounting 60 (2025) 1, pp. 1-51
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EPS-motivated share repurchases and wealth transfer
Mashruwala, Christina; Mashruwala, Shamin - In: Journal of business finance & accounting : JBFA 52 (2025) 2, pp. 722-749
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015395069
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Top management team incentive dispersion and management earnings forecasts
Kalelkar, Rachana; Shi, Yuan; Xu, Hongkang - In: Journal of business finance & accounting : JBFA 52 (2025) 2, pp. 963-990
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Strategic impacts of RSUs on company performance : insights into EPS and profitability growth
Park, Won; Sernova, Elena; Park, Cheong-Yeul - 2025
Restricted stock units (RSUs) are a key component of executive compensation schemes, aligning executive incentives with the long-term goals of the company and compensating for the limitations of traditional stock options. This study empirically analyzes the impact of RSUs on corporate...
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Influence of growth, capital structure, profitability, and size on FTSE 100 enterprise value
Akin, Isik; Akin, Meryem; Satiroglu, Hakan; Jhamb, Mahak - 2025
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Profit raising entry with upstream advertising
Hu, Qing; Mizuno, Tomomichi - 2025
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Sectoral corporate profits and long-run stock return volatility in the United States : a GARCH-MIDAS approach
Salisu, Afees A.; Isah, Kazeem O.; Ogbonna, Ahamuefula … - In: Journal of forecasting 44 (2025) 2, pp. 623-634
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Exploring the asymmetric relationship between macroeconomic factors and corporate profitability in the MSCI Colombia index
Joaqui-Barandica, Orlando; Osorio-Vanegas, Brayan; … - In: Journal of economics, finance & administrative science 30 (2025) 59, pp. 41-60
Purpose This study aims to explore the asymmetric effects of macroeconomic factors on the profitability of large-cap companies in an emerging country like Colombia, using the Morgan Stanley Capital International (MSCI) Colombia index as the basis. Design/methodology/approach We employ a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015410406
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The relationship between leverage and profitability : the role of tax depreciation allowances
Koussis, Nicos; Menoncin, Francesco; Panteghini, Paolo - 2025
We extend Trade-Off Theory (TOT) by assuming that EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization), rather than EBIT (Earnings Before Interest and Taxes), follows a Geometric Brownian Motion (GBM), and we thus consider the role of tax depreciation allowances (TDA) in...
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Trust at scale : the economic limits of cryptocurrencies and blockchains
Budish, Eric B. - In: The quarterly journal of economics 140 (2025) 1, pp. 1-62
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015359012
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An empirical analysis of the impact of financialisation on the rate of profit for the US (1955-2019)
Góes, Maria Cristina Barbieri; Deleidi, Matteo; Di … - In: British journal of industrial relations : BJIR ; an … 63 (2025) 2, pp. 354-367
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Earnings management : still an issue?
Galek, Ivan; Čičak, Josip - In: Business systems research : a system view accross … 16 (2025) 1, pp. 152-176
Background: This paper provides an overview of the literature in earnings management (EM), focusing on the last ten years of literature dealing with companies. Objectives: The paper's primary purpose is to determine whether there is still room for research in a field with extensive literature....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015416306
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ESG : its threshold effect on Asian energy company profitability
Lee Chee Loong; Kelvin Lee Yong Ming; Yee, Lee Chin - In: International Journal of Energy Economics and Policy : IJEEP 15 (2025) 2, pp. 692-700
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The Distribution of Social Capital across Individuals and its Relationship to Income
Corinth, Kevin; O'Rourke, Thomas; Winship, Scott - 2024
There have been several attempts to measure social capital—the value inhering in relationships—at an aggregate level, but researchers lack comprehensive individual-level social capital measures. Using a combination of direct linkage and imputation across several nationally representative...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015096783
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The distribution of social capital across individuals and its relationship to income
Corinth, Kevin; Winship, Scott; O'Rourke, Thomas - 2024
There have been several attempts to measure social capital-the value inhering in relationships-at an aggregate level, but researchers lack comprehensive individual-level social capital measures. Using a combination of direct linkage and imputation across several nationally representative...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015054233
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The impact of earnings opacity on corporate social responsibility : insights from Vietnamese listed firms
Nguyen, Ha T. T.; Tri Tri Nguyen; Hien Thi Thu Nguyen - In: Journal of economics & development : JED 26 (2024) 4, pp. 290-305
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Theorizing the process of financialization through the paradox of profit : the credit-debt reproduction mechanism
Javidanrad, Farzad; Ackrill, Robert W.; Bakas, Dimitrios; … - In: Journal of Post Keynesian economics 47 (2024) 3, pp. 566-588
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Intangibles and management earnings forecasts
Khallaf, Ashraf; Kannan, Yezen - In: China journal of accounting research : CJAR 17 (2024) 2, pp. 1-20
We investigate how the accounting treatment of intangible assets on managers' likelihood of issuing voluntary earnings guidance (MEF). We find that unrecognized intangibles (immediately expensed) are negatively associated with MEF issuance, while recognized intangibles (capitalized) show a...
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Income smoothing and overvaluation
Cha, Sang Kwon - In: Global business and finance review 29 (2024) 5, pp. 72-87
Purpose: This research evaluates two views of the effect of income smoothing on stock overvaluation. There is a view that income smoothing impairs the usefulness of profit information by distorting the economic substance of a company. While another view is income smoothing can serve as a means...
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Assessing the impact of the SARS-CoV-2 pandemic on earnings management behaviour in Poland
Comporek, Michał; Shchyrba, Iryna - In: Baltic Journal of Economic Studies 10 (2024) 1, pp. 1-10
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CEO bonus plans : and how to fix them
Murphy, Kevin James; Jensen, Michael C. - In: Journal of applied corporate finance : JACF 36 (2024) 3, pp. 95-110
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Government subsidies and income smoothing
Pappas, Kostas; Walker, Martin; Xu, Alice Liang; Zeng, Cheng - In: Contemporary accounting research : the journal of the … 41 (2024) 3, pp. 1477-1512
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Tackling financialization amidst rising labor cost in China
Du, Zhuo-Ya; Wang, Qian - In: Borsa Istanbul Review 24 (2024) 5, pp. 996-1005
Suppressing corporate financialization exacerbated by rising labor costs is an important micro-level issue for revitalizing the manufacturing industry. This research investigates the interaction mechanism among labor costs and financialization, using panel data of Chinese listed companies from...
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Corporate earnings announcements and economic activity
Miescu, Mirela S.; Mumtaz, Haroon - In: International economic review 65 (2024) 4, pp. 1777-1793
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A model of greedflation
Scanlon, Paul - In: Economics letters 234 (2024), pp. 1-5
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Trading option portfolios using expected profit and expected loss metrics
Venter, Johannes Hendrik; Jongh, Pieter Juriaan de - In: Risks : open access journal 12 (2024) 8, pp. 1-18
When trading in the call and put contracts of option chains, the portfolios of strikes must be selected. The trader must also decide whether to take long or short positions at the selected strikes. Dynamic strategies for making these decisions are discussed in this paper. On any day, the...
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How does ESG constrain corporate earnings management? : evidence from China
Sun, Weizheng; Chen, Shuning; Jiao, Yuqing; Feng, Xu - In: Finance research letters 61 (2024), pp. 1-13
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Unexpected management forecasts and future stock returns
Kitagawa, Norio; Shuto, Akinobu - In: Journal of business finance & accounting : JBFA 51 (2024) 9/10, pp. 2452-2489
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Profitable environmental corporate social responsibility under managers' relative profit performance competition
Xing, Mingqing; Lee, Sang-Ho - In: Bulletin of economic research 76 (2024) 4, pp. 916-934
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015133089
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Private profits and public business
Kovvali, Aneil; Macey, Joshua C. - 2024
A common justification for shareholder primacy is that shareholders' financial interests give them an incentive to pursue projects that increase social welfare. This alignment of interests occurs because shareholders hold a residual claim on firm value: Because they receive only what remains...
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Mergers and acquisitions comment letters and analysts' earnings forecasts : evidence from China
Wan, Liangyong; Li, Chen; Xu, Rui; Zhang, Hao - In: Pacific-Basin finance journal 86 (2024), pp. 1-19
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015095074
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Institutional consensus after earnings announcements : information or crowding?
Klein, Olga; Klein, Daniel - In: International review of financial analysis 95 (2024) 1, pp. 1-21
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015149285
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Corporate net income smoothing : a variance decomposition approach
Renzi, Antonio; Taragoni, Pietro; Vagnani, Gianluca - In: Finance research letters 69 (2024) 1, pp. 1-8
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Earnings autocorrelation and the post-earnings-announcement drift : experimental evidence
Fink, Josef; Palan, Stefan; Theissen, Erik - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015156658
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Corruption and earnings quality : further evidence and exploration from Indonesia
Sudaryono, Eko Arief; Widarjo, Wahyu; Agung, Nur Probohudono - In: Cogent economics & finance 12 (2024) 1, pp. 1-22
Corruption within corporate entities continues to be a relatively overlooked yet significant issue to date. This study seeks to investigate the impact of corruption on the quality of earnings. The sample comprises 846 firm-years listed on the Indonesian Stock Exchange. Earnings quality...
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Earnings quality and trading volume reactions around earnings announcements : international evidence
Chen, Jeff Zeyun; Choy, Siu Kai; Lobo, Gerald J.; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358616
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Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?
Dreher, Sandra; Eichfelder, Sebastian; Noth, Felix - In: Journal of business economics : JBE 94 (2024) 1, pp. 1-39
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Evolution of markups in the manufacturing industry of Turkiye
Gürer, Eren; Derin-Güre, Pınar - 2024
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Profit margins and cost pass-through in Türkiye
Yüncüler, H. Burcu Gürcihan; Sarıkaya, Çağrı - 2024
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Features of the association between debt and earnings quality for small and medium-sized entities
Sequeira, José; Pereira, Cláudia; Gomes, Luís; Lima, … - In: Risks : open access journal 12 (2024) 2, pp. 1-13
The main source of financing is bank loans for Portuguese small and medium-sized entities (SMEs), which implies several constraints to obtaining additional funds. Relying on the argument of Positive Accounting Theory (PAT) that accounting choices are not neutral and on Agency Theory that...
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What do dividend changes reveal? : theory and evidence from a unique environment
AlGhazali, Abdullah; Al-Yahyaee, Khamis Hamed; … - In: Review of quantitative finance and accounting 62 (2024) 2, pp. 499-552
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Earnings quality and board meeting frequency
Vafeas, Nikos; Vlittis, Adamos - In: Review of quantitative finance and accounting 62 (2024) 3, pp. 1037-1067
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