Zobrazeno 1 - 10
of 11
pro vyhledávání: '"Elisabetta Ipino"'
Publikováno v:
Journal of Business Finance & Accounting. 48:1918-1939
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::389ec10724a317fc96059684e90cad5d
https://doi.org/10.1111/jbfa.12525
https://doi.org/10.1111/jbfa.12525
This study examines whether foreign cash holdings increase the complexity of analysts’ forecasting tasks, thereby affecting their earnings forecasts’ properties. In forecasting future earnings, ana...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::52b1f105329a1d12e4d46d4fb556df31
http://hdl.handle.net/11577/3396420
http://hdl.handle.net/11577/3396420
Publikováno v:
Social Responsibility Journal. 14:542-565
Purpose This paper aims to investigate whether the level of social capital of the region in which a firm is headquartered affects its tax avoidance activities. Social capital can be defined as the mutual trust in society and literature shows that fir
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4243a42208e9ba75ff537fdc21060a42
https://doi.org/10.1108/srj-08-2017-0157
https://doi.org/10.1108/srj-08-2017-0157
Publikováno v:
Journal of International Financial Management & Accounting. 29:223-246
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::45c0d2881c81d95e47267e662c050d52
https://doi.org/10.1111/jifm.12079
https://doi.org/10.1111/jifm.12079
Publikováno v:
Journal of Business Finance & Accounting. 44:271-294
Using branch-level data on public and private US banking institutions, we investigate the importance of branch religiosity in shaping bank risk-taking behavior. Our results show robust evidence that branch religiosity is negatively related to bank ri
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6c9956654a0151ccdd660d3f0e03c850
https://doi.org/10.1111/jbfa.12227
https://doi.org/10.1111/jbfa.12227
Autor:
Elisabetta Ipino, Antonio Parbonetti
This paper examines whether firms substituted real earnings management for accrual-based earnings management after the International Financial Reporting Standards (IFRS) became mandatory. Using a sample of 101,331 firm-year observations from 33 count
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::897d53a2be65eac26c786c566260cba1
http://hdl.handle.net/11577/3220890
http://hdl.handle.net/11577/3220890
Publikováno v:
SSRN Electronic Journal.
This paper investigates whether the fair value accounting for available-for-sale (AfS) securities and the capital regulation permit to shift risk from shareholders to creditors. Using a sample of 5,510 firm-year observations generated from 754 unique
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::07eace5429368653fea5cc6bacfb6839
https://doi.org/10.2139/ssrn.2538322
https://doi.org/10.2139/ssrn.2538322
Publikováno v:
SSRN Electronic Journal.
In this paper, we develop and test the hypothesis that tax repatriation costs increase the uncertainty embedded in cash holdings. The intuition behind our empirical prediction relies on the notion that tax repatriation costs are a strong indication t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e93c3184b9be5a85da556f1d7ef42dd8
https://doi.org/10.2139/ssrn.2536467
https://doi.org/10.2139/ssrn.2536467
Publikováno v:
SSRN Electronic Journal.
We exploit an informational shock to the firm information environment to examine the relationship between unaffiliated bankers on corporate boards and conditional conservatism. We find that after the information shock, firms with unaffiliated bankers
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fcfb8281eac6f1972462075dddf3c322
https://doi.org/10.2139/ssrn.2200532
https://doi.org/10.2139/ssrn.2200532
Autor:
Antonio Parbonetti, Elisabetta Ipino
Publikováno v:
SSRN Electronic Journal.
This paper examines whether firms substitute accrual and real-based earnings management once the International Financial Reporting System (IFRS) becomes mandatory. Using a sample of 53,853 firm-year observations from 37 countries between 2000 and 200
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4e134a200159c624c74532af61fc195c
https://doi.org/10.2139/ssrn.2039711
https://doi.org/10.2139/ssrn.2039711