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Accrual-based and cash-based earnings management in Algeria : substitution or complementary

Bilal, Kimouche - In: Croatian review of economic, business and social … 8 (2022) 1, pp. 1-17

investigates the relationship between the two strategies of earnings management in Algeria, whether it is a substitute or …

Persistent link: https://www.econbiz.de/10013279708

The value of crowdsourced earnings forecasts

Jame, Russell; Johnston, Rick; Markov, Stanimir; Wolfe, … - In: Journal of accounting research 54 (2016) 4, pp. 1077-1110

Persistent link: https://www.econbiz.de/10011557673

Analyst forecasts during the COVID-19 pandemic : evidence from REITs

Anglin, Paul M.; Cui, Jianxin; Gao, Yanmin; Zhang, Li - In: Journal of risk and financial management : JRFM 14 (2021) 10, pp. 1-23

better understand how financial analysts forecast earnings. We focus on forecasts for Real Estate Investment Trusts (REITs … regression analysis finds that the severity of the pandemic increases analysts' forecast error and dispersion. Government … forecast error rises by more, for REITs, when focusing on Hospitality and Industrial properties, and dispersion rises by more …

Persistent link: https://www.econbiz.de/10012628786

Media sentiment divergence and analyst earnings forecasts

Kyung, Hangsoo; Tsang, Albert - In: Asia-Pacific journal of accounting & economics : … 31 (2024) 1, pp. 25-49

Persistent link: https://www.econbiz.de/10014489079

Does it matter if your health insurer is for-profit? : effects of ownership on premiums, insurance coverage, and medical spending

Dafny, Leemore S.; Ramanarayanan, Subramaniam - 2012

Persistent link: https://www.econbiz.de/10009582105

Does it Matter If Your Health Insurer is For-Profit? Effects of Ownership on Premiums, Insurance Coverage, and Medical Spending

Dafny, Leemore S. - 2012

The majority of private health insurance in the U.S. is administered or issued by for-profit insurers, but little is known about how for-profit status affects outcomes. We find that plausibly exogenous increases in local for-profit market share induced by conversions of Blue Cross and Blue...

Persistent link: https://www.econbiz.de/10013102795

Pharma and profits : balancing innovation, medicine, and drug prices

LaMattina, John L. - 2022

"Despite significant recent progress, there is still one major issue facing the pharmaceutical industry that dwarfs all others -- the price of drugs, which is a unifying factor on both partisan sides in US politics. The pharmaceutical industry shouldn't be surprised by the backlash given that...