Search Results - subject_exact:"Gewinn"

Graeber, Thomas; Roth, Christopher; Sammon, Marco - 2026

Most news stories contain both granular quantitative information and coarse categorizations. For instance, company earnings are reported as a dollar figure alongside categorizations, such as whether earnings beat or missed market expectations. We formalize and study the hypothesis that when a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614363

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Coarse categories in a complex world

Graeber, Thomas; Roth, Christopher; Sammon, Marco - 2025

Book / Working Paper

Coarse categories in a complex world

Graeber, Thomas; Roth, Christopher; Sammon, Marco - 2025

Book / Working Paper

A momentum-based normalization framework for generating profitable analyst sentiment signals

McCarthy, Shawn; Alaghband, Gita - 2026

The diverse rating scales used by brokerage firms pose significant challenges for aggregating analyst recommendations in financial research. We develop a momentum-based normalization framework that transforms heterogeneous rating changes into standardized sentiment signals using firm-relative,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015591134

From accruals to real activities : understanding the trade-off in earnings management choices amid XBRL adoption in Italy

Szívós, László; Poszavecz, Tamás - 2026

This study examines the factors influencing managerial decisions between accrual-based earnings management (AEM) and real earnings management (REM) following the mandatory adoption of eXtensible Business Reporting Language (XBRL) among firms listed on the Italian stock exchange. By analyzing the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015620967

Earnings manipulation and probability of default : insights from AnaCredit and supervisory implications

Allali, Lamia; Dierick, Nicolas; Santoni, Alessandro - 2026

This article provides a novel insight into whether earnings manipulation signals are reflected in banks' internal credit risk estimates, as measured by the probability of default (PD) estimates, and whether such manipulation has an impact on credit risk (point in time or deferred). The...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015628824

Online search activity and market reaction to earnings announcements

Ahluwalia, Saurabh - 2026

This paper leverages Google Trends search volume data from 2004 to 2008 as a proxy for investor information demand. The analysis documents that greater search activity prior to earnings announcements is positively associated with future market reaction to earnings announcements, pre-earnings...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643095

Gewinne, Bilanzniveau und -struktur der Schweizer Banken : eine empirische Analyse 1987-2024

Kugler, Peter - 2026

Die vorliegende wirtschaftshistorische Untersuchung geht der Frage nach, wie sich Bilanzwachstum und insbesondere der Ausbau von Auslandaktivitäten auf die Gewinne ausgewählter Schweizer Banken in den vergangenen knapp vier Jahrzehnten ausgewirkt haben. Das Ergebnis für die Jahre 1987 bis...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644106

Unraveling the time-series dynamics between aggregate earnings and GDP

Gallo, Lindsey A.; Jin, Hengda; Sridharan, Suhas A. - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651783

Influence of growth, capital structure, profitability, and size on FTSE 100 enterprise value

Akin, Isik; Akin, Meryem; Satiroglu, Hakan; Jhamb, Mahak - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371385

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 … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374070

Earnings informativeness, debt financing, and managerial characteristics

Chen, Li-Yu; Chen, Jing-Chi; Li, Chun-Ming - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015331884

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338313

Macroprudential policies and their impact on bank earnings management

Cui, Jie; Haq, Mamiza; Ongena, Steven; Tan, Eric K. M. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358045

Behind closed doors : unveiling earnings management in private subsidiaries of public firms

Priyesh, V. P.; Lukose P. J., Jijo - 2025

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

Trust at scale : the economic limits of cryptocurrencies and blockchains

Budish, Eric B. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015359012

EPS-motivated share repurchases and wealth transfer

Mashruwala, Christina; Mashruwala, Shamin - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015395069

Top management team incentive dispersion and management earnings forecasts

Kalelkar, Rachana; Shi, Yuan; Xu, Hongkang - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015395080

Profit raising entry with upstream advertising

Hu, Qing; Mizuno, Tomomichi - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015395474

ESG : its threshold effect on Asian energy company profitability

Lee Chee Loong; Kelvin Lee Yong Ming; Yee, Lee Chin - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015417346

How does foreign economic policy uncertainty affect domestic analyst earnings forecasts?

Song, Jian; Zhou, Xiaozhou - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015425035

The impact of corporate digital transformation on the accuracy of Management's earnings forecasts

Zeng, Xiao; Wang, Chenxi - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015463644

Sales or profits? : managerial decision-making in a duopoly with symmetric and asymmetric costs

Brady, Malcolm - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015466684

Are operating margin, markup and unit margin good for profit? : an approach based on microeconomic theory

Mesnard, Louis de - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015466687

Tone distance : managerial tone divergence and market reaction to earnings announcements

Angelo, Ben; Johnston, Mitchell; Atul Singh; Wan, Yun Qing - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015470993

An increase in a firm’s marginal cost can raise its profit

Cowan, Simon G. B. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015471133

Profit efficiency in wheat cultivation : an all-India analysis of farm level data

Ray, Subhash C.; Yang, Linge - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015474085

The impact of internal and macroeconomic factors on the profitability of the banking sector : a case study of the Western Balkan countries

Hoxha, Arsim; Bajrami, Roberta; Prekazi, Ylber - 2025

The banking sector in the Western Balkan countries has changed dramatically in recent years. A variety of factors have contributed to these changes, such as economic growth, increased competition, and the implementation of new regulations. As a result, the profitability of the banking sector...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015450499

Verba volant, transcripta manent : what corporate earnings calls reveal about the AI stock rally

2025

This paper investigates the economic impact of technological innovation, focusing on generative AI (GenAI) following ChatGPT's release in November 2022. We propose a novel framework leveraging large language models to analyze earnings call transcripts. Our method quantifies firms' GenAI exposure...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015452935

Who wins and loses in a bubble? : evidence from the British bicycle mania

Quinn, William; Turner, John D. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015453451

Real effects of earnings stripping rules

De Simone, Lisa; Giese, Henning; Koch, Reinald; Rehrl, … - 2025

This study examines the real effects of earnings stripping rules introduced in the European Union in 2019, which tie interest deductibility to contemporaneous profitability. Exploiting a quasi-natural experiment created by the EU's harmonized implementation under the Anti-Tax Avoidance Directive...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015455058

Exploring the asymmetric relationship between macroeconomic factors and corporate profitability in the MSCI Colombia index

Joaqui-Barandica, Orlando; Osorio-Vanegas, Brayan; … - 2025

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

From short-term volatility to long-term growth : restricted stock units' impact on earnings per share and profit growth across sectors

Park, Won; Sernova, Elena; Park, Cheong-Yeul - 2025

This research empirically investigates how the adoption of restricted stock units (RSUs) affects earnings per share (EPS) and operating profit, focusing on variations across industries. RSUs have emerged as a strategic compensation tool for promoting alignment between employee interests and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015433992

Profit produced by post-pandemic inflation : evidence from an emerging economy

Isik, Sayim; Mert, Mehmet; Ulug, Mehmet - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015434081

Changes in bank profitability post-CEO succession : does prior CEO experience improve bank performance?

Cumming, Douglas J.; Li, Peigong; Zhan, Feng; Zhu, Wanwan - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015436348

Dynamic skills for achieving profitability and long-term sustainability of start-up MSMEs

Israel, Baraka; Rutainurwa, Veneranda - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015438136

Interpretable machine learning for earnings forecasts : leveraging high-dimensional financial statement data

Hess, Dieter; Simon, Frederik; Weibels, Sebastian - 2025 - This version: Feb. 2025

We predict earnings for forecast horizons of up to five years by using the entire set of Compustat financial statement data as input and providing it to state-of-the-art machine learning models capable of approximating arbitrary functional forms. Our approach improves prediction one year ahead...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015438462

Independent calculation of the financial performance of the Kyiv Metro, including the lease of advertising space

Levaieva, Liudmyla; Ovsiienko, Anatolii - 2025

Accounting of financial results, especially in the context of leasing advertising space, is critical for the effective development and expansion of the financial activities of the Kyiv metro in the context of digitalisation and socio-economic changes. The purpose of the study was to examine the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015438712

UK markups and profit margins during the pandemic and its aftermath

Guschanski, Alexander; Onaran, Özlem - 2025

We analyse UK markups and profit margins for the pandemic period and its aftermath using unconsolidated balance sheets of non-financial corporations for both listed and unlisted firms. The markup increases by 14.7% between 2014 and 2022, exceeding any previously documented growth rate for UK...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015440430

International corporate development activities and information disclosures in earnings calls

Jiang, Guoliang Frank; Ragozzino, Roberto - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015457895

Earnings extrapolation and predictable stock market returns

Guo, Hongye - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015458794

Earnings risk and heterogeneous expected earnings profiles

Drewianka, Scott; Oberg, Phillip - 2025

We add to the debate about whether models of earnings dynamics should allow for unobservable heterogeneity in expected earnings growth rates by examining implications for a statistic originally proposed to estimate the variance of persistent earnings shocks. While that statistic is unbiased...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015460578

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Earnings Risk and Heterogeneous Expected Earnings Profiles

Drewianka, Scott D. - 2020

Book / Working Paper

Modeling market expectations of profitability mean reversion : a comparative analysis of adjustment models

Vlčková, Miroslava; Buus, Tomáš - 2025

This paper investigates how market expectations regarding profitability mean reversion are reflected in stock prices. We propose a model that infers implicit expectations of future earnings using publicly available share prices based on the assumption that markets efficiently incorporate...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015462986

Earnings quality and stock crash risk : a study in Indonesia

Alverina, Jessica Clara; Rudiawarni, Felizia Arni; … - 2025

Research background: Earnings is essential information for investors. Therefore, the quality of earnings influences optimal investment decisions. Poor earnings quality leads to wrong investment decisions and increases the risk of stock crashes, which are detrimental to shareholder prosperity....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015607745

Differential reporting and earnings quality : is more better?

Daniele, Mario - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611930

Earnings quality among private firms : evidence from the ELITE context

Ricciardi, Giorgio; Fera, Pietro; Moscariello, Nicola; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611937

The lead-lag relationships between profits, investment and output : the evidence from Germany

Trofimov, Ivan - 2025

This study considers the short-term lead-lag relationships between profits, private investment, and output. The interplay between the variables is examined using quarterly data for Germany during the 1991Q2-2020Q3 period. The methodology comprises: examination of the cross-correlations; the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015613443

Terms of trade and the rate of profit in South America, 1962-2019 : a Marxist political economy approach

Duque Garcia, Carlos Alberto - 2025

This article builds on Marx's insights on foreign trade to estimate the influence of the terms of trade, through the output-capital ratio, on the average rate of profit in Brazil, Argentina, Colombia, and Chile from 1962 to 2019. For those economies, this article also explores the long-term...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015592329