Showing 23,441 - 23,450 of 23,514
Purpose – The purpose of this paper is to investigate the trend and effect of environmentally friendly manufacturing on the financial performance of companies in the European automotive and pharmaceutical industries. Specific attention was given to resource utilization....
Persistent link: https://www.econbiz.de/10014930761
A number of U.S. studies have documented an optimistic bias in analysts’ forecasts of earnings. This study investigates whether the optimistic bias and asymmetric behavior of forecast errors found in most U.S. studies exists in Japan. We find that for firms reporting profits, Japanese...
Persistent link: https://www.econbiz.de/10014931745
States and Korea. We consider five explanatory variables: profit, company size, non‐debt tax shields, growth, and business …
Persistent link: https://www.econbiz.de/10014931829
Purpose – The purpose of this paper is to analyze the performance of conventional and Islamic paradigms of banking through profitability. Profitability of conventional and Islamic banks is compared through four authentic methods of ratio through reliable statistical data from seven countries....
Persistent link: https://www.econbiz.de/10014988293
. Design/methodology/approach – In total, two models were used to calculate profit. These models are based on ijarah and …
Persistent link: https://www.econbiz.de/10014988295
Purpose – The purpose of this paper is to test assertions that economic value added (EVA) is more highly associated with stock returns and firm values than accrual earnings, and evaluates which components of EVA, contribute to these associations. Design/methodology/approach – Thirty three...
Persistent link: https://www.econbiz.de/10014989509
Purpose – This paper seeks to examine the predictive ability of disaggregated earnings in forecasting future profitability conditional on keiretsu affiliation in the context of Japan. Design/methodology/approach – Industry‐adjusted future profitability measure is regressed on current...
Persistent link: https://www.econbiz.de/10014989517
Purpose – The purpose of this paper is to examine the informational content of retained and distributed earnings for future profitability and stock returns. Design/methodology/approach – The paper utilizes firm‐level cross‐sectional persistent regressions, Mishkin's econometric framework...
Persistent link: https://www.econbiz.de/10014989609
Purpose – The purpose of this paper is to revisit the foundations of profit and then consider the central role of the … profit in the society inspired by the accounting practice, through its influence in the social construction of the accountant … conventional notion of profit in the society. Findings – The paper presents the accountant as the master and great academic of this …
Persistent link: https://www.econbiz.de/10015007169
profit. The paper highlights the implications of this distinction for management education through the use of cases and …: Leviticus 19:9‐10, on leaving the gleanings of one's harvest (e.g., the modern equivalent of profit) for the poor; and Leviticus … – Leviticus 19's moral vision understands profit making and distribution in relation to the poor and other stakeholders. In …
Persistent link: https://www.econbiz.de/10015007291