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Family business literature shows that family and nonfamily firms differ with respect to their financial reporting decisions. However, although the literature on financial reporting in fami - ly firms has developed over the last ten years, it is mostly oriented towards earnings management and...
Persistent link: https://www.econbiz.de/10012434235
This paper examines whether the higher profitability and valuation of family firms is related to differences in …
Persistent link: https://www.econbiz.de/10013131456
Investments in Ramp;D can influence a firm's ability to develop new products and to create and adopt innovative technologies that may enhance productivity. However, due to uncertainty regarding the outcome, investments in Ramp;D may lead to an agency problem between the owners and the managers...
Persistent link: https://www.econbiz.de/10012751787
We examine how heterogeneity in organizational structure affects private firm earnings quality in the European Union. Organizational structure refers to whether the firm is organized as a single legal entity (standalone) or as a business group: the former are firms not controlling or controlled...
Persistent link: https://www.econbiz.de/10012902663
We examine how heterogeneity in organizational structure affects private firm earnings quality in the European Union. Organizational structure refers to whether the firm is organized as a single legal entity (standalone) or as a business group. Private firms can be organized either way, while...
Persistent link: https://www.econbiz.de/10012867561
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
internal factors that determine the profitability of beer brewery firms in Nigeria. -- gross profit margin ; beer brewery firms …This paper examines the internal factors that determine the profitability of the beer brewery firms in Nigeria. An OLS … statistically significant impact on gross profit margin. The paper concludes that the above identified independent variables are the …
Persistent link: https://www.econbiz.de/10009705232
This study provides theory and evidence to demonstrate how relative firm profitability within an industry affects stock …, and that (2) this inverse relation between relative profitability and return sensitivity is more pronounced when there is … the two fundamental factors that contribute to profitability – cost efficiency and market share – each exhibit an effect …
Persistent link: https://www.econbiz.de/10013128314
This study examines the profitability of trading on earnings surprises in the post-earnings announcement period for …
Persistent link: https://www.econbiz.de/10013128669
class (weighted by book values) captures the project's economic profitability. Such a rate of return spans a space of …
Persistent link: https://www.econbiz.de/10013135472