This paper examines whether issuing management earnings guidance motivates a firm to raise its level of performance … hone the firm’s production function to raise firm performance. We find that firms alter their operating activities to … increase performance rather than manipulating their accruals. The enhancement in firm performance from using managerial …

's fundamentals (working capital, corporate governance ratings and performance), we find evidence supporting that the determinants of …

distorted signals of the performance of a startup. These findings are supported by numerical analyses with the parameters …

performance than non-family firms during periods of business contraction. The findings demonstrate how family involvement affects …

with performance. Five attributes of earnings quality namely predictive value, feedback value, timeliness, faithful … representation and neutrality as well as two common financial performance measures namely returns on assets (ROA) and Tobin's Q were … examined. When ROA is used as firm performance measure, there is a positive but not significant association between the …

Previous studies of the impact of M&A on performance have employed a range of measures of “profitability” or “rate of … any improvement in operating performance where the M&A increases vertical integration. We analyse the difference between …, but not the return on net assets) to overstate any improvement in operating performance after M&A. We describe the …