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Influencing Profits : The Differential Impact of Lobbying on Corporate Stock Returns

Hutchens, Michelle - 2016

Prior research provides mixed evidence on whether corporate lobbying activities increase or decrease shareholder value. In this study we use detailed data on corporate lobbying expenditures to investigate which factors influence the returns to corporate lobbying activities. Specifically, we...

Persistent link: https://www.econbiz.de/10012992236

Managers’ Green Investment Disclosures and Investors’ Reaction

Martin, Patrick - 2014

Most large companies voluntarily disclose information about their corporate social responsibility (CSR) activities. We use experimental markets to examine how managers' disclosures of a particular type of CSR, green investment, affect investors' bidding behavior. We find that, although in our...

Persistent link: https://www.econbiz.de/10013067547

The Option Market's Anticipation of Information Content in Earnings Announcements

Billings, Mary Brooke - 2014

earnings, increases with earnings persistence, firm growth prospects, the richness of firms' information environments and the …

Persistent link: https://www.econbiz.de/10013068375

Trust and Certification in Financial Markets : Evidence from Reactions to Earnings News

Wei, Chishen - 2019

We show that a lack of investor trust affects the revision of cash flow expectations and delays the incorporation of accounting information into the stock price. To overcome investors' dependence on trust, managers can obtain external certification—either through credit ratings or by employing...

Persistent link: https://www.econbiz.de/10012904810

The Information Content of the 1999 Announcement of Funds from Operation Changes for Real Estate Investment Trusts

Higgins, Eric James; Ott, Richard; Van Ness, Robert A. - 2006

This study examines the market response to the 1999 announcement of a change in accounting for Funds from Operations (FFO) for Real Estate Investment Trusts (REITs). This change provides an increase in transparency in the accounting statements of REITs regarding the calculation of FFO. An...

Persistent link: https://www.econbiz.de/10014053861

Evidence on the Unauditability of Estimated Returns in Pension Plan Accounting and Their Note Disclosures

Menzefricke, Uli - 2015

This study empirically analyzes the long term and short term accuracy of over 3000 individual firm pension accounting estimates of rates of return on pension assets over ten consecutive years (2001-2010). We find that the point estimates allowed by GAAP create verifiability challenges for...

Persistent link: https://www.econbiz.de/10013031365

Improving profitability forecasts with information on earnings quality

Demmer, Matthias - 2015

Prior literature documents the usefulness of the DuPont disaggregation for predicting firms future profitability …. However, there is a lack of research examining how earnings quality affects forecasts of profitability. This paper explores … whether different earnings quality factors moderate the accuracy of profitability forecasts. This study contributes to the …

Persistent link: https://www.econbiz.de/10010520353

Equity returns, firm-specific characteristics and sector rotation : evidence from Turkey

Guris, Selahattin; Pala, Aynur - In: International journal of economics and financial issues … 4 (2014) 2, pp. 264-276

Persistent link: https://www.econbiz.de/10010520066

Operating leverage and profitability of SMEs : agri-food industry in Europe

Grau, Alfredo; Reig, Araceli - In: Small business economics : an international journal 57 (2021) 1, pp. 221-242

Persistent link: https://www.econbiz.de/10012582619

Operating leverage and profitability : an empirical study of select public sector enterprises in India

Mandal, Niranjan; Chattopadhyay, Arup Kumar - In: The journal of Institute of Public Enterprise 41 (2018) 3/4, pp. 1-24

Persistent link: https://www.econbiz.de/10012023491

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