Zobrazeno 1 - 10
of 20
pro vyhledávání: '"Joshua G. Rosett"'
Publikováno v:
Journal of Behavioral and Experimental Economics. 59:74-84
Psychological evidence predicts that environmental conditions such as seasons and weather are associated with mood and the finance literature has documented links between them and daily stock market returns. In this paper we examine how these conditi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e939081f2a52d8b7ff628b889f147390
https://doi.org/10.1016/j.socec.2015.10.003
https://doi.org/10.1016/j.socec.2015.10.003
Publikováno v:
Accounting & Finance. 54:47-82
This paper examines the importance of adjustments to corporate financial statements for credit risk assessment. Prior research has tended to examine individual adjustments one at a time. Since correlations among adjustments and control variables may
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7e6f69586ac451e7c0130892b8dc5243
https://doi.org/10.1111/acfi.12002
https://doi.org/10.1111/acfi.12002
Autor:
Prem C. Jain, Joshua G. Rosett
Publikováno v:
Review of Quantitative Finance and Accounting. 27:5-26
We examine the economywide E/P ratio both over a long time period (1952–2003) and by dividing the entire period into subperiods. We have two main objectives. First, we reexamine the puzzling result documented by Modigliani and Cohn (1979), who find
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::acf3bdda1070fe7efb4de18b2447b226
https://doi.org/10.1007/s11156-006-8540-x
https://doi.org/10.1007/s11156-006-8540-x
Autor:
Joshua G. Rosett
Publikováno v:
European Accounting Review. 12:699-732
This paper investigates the role of labour utilization in assessing equity investment risk and corporate financial policy choices. Several existing models of the firm predict that labour utilization is costly to adjust in the short run. I argue that
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0b7d5343c283c179dcb384cd68c407aa
https://doi.org/10.1080/0963818031000087880
https://doi.org/10.1080/0963818031000087880
Autor:
Joshua G. Rosett
Publikováno v:
Journal of Accounting Research. 39:337-364
This paper investigates the role of the stock of unionized labor in determining equity investment risk. I estimate a labor stock measure based on expected compensation costs, and use the ratio of labor stock to total assets as a risk proxy. At the me
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ad1f834a246aecaa78ddb3a504e1bd0b
https://doi.org/10.1111/1475-679x.00016
https://doi.org/10.1111/1475-679x.00016
Publikováno v:
SSRN Electronic Journal.
Psychological evidence predicts that sunny weather is associated with an upbeat mood. Although standard economic theory presumes invariant preferences and full rationality, the finance literature has documented a strong relationship between morning s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f948944a075e80b145b93e0e36eea386
https://doi.org/10.2139/ssrn.1666550
https://doi.org/10.2139/ssrn.1666550
Publikováno v:
SSRN Electronic Journal.
The links between individual ability, human capital investment, and quality of output are generally hard to examine because in most situations output results from multiple inputs and often through complex contracting processes. We overcome these prob
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6dc189eaa45763ce6aa0565486108e75
https://doi.org/10.2139/ssrn.1364417
https://doi.org/10.2139/ssrn.1364417
Autor:
Joshua G. Rosett
Publikováno v:
Journal of Financial Economics. 27:263-282
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fed875f8f8af1e6caf2f8ab2060d7b6d
https://doi.org/10.1016/0304-405x(90)90029-y
https://doi.org/10.1016/0304-405x(90)90029-y
Publikováno v:
SSRN Electronic Journal.
The variability of accounting accruals provides a measure of the normal level of managers' accounting discretion and has important implications for event studies of earnings management. We examine how this measure is related to the economic factors i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5ba1f10c2bbdcc29e6be4d46305e9ecc
https://doi.org/10.2139/ssrn.375661
https://doi.org/10.2139/ssrn.375661
Publikováno v:
SSRN Electronic Journal.
Earnings management is a key issue for financial reporting. The purpose of this paper is to derive a set of indices to measure the pervasiveness of earnings management (PEM) using the properties of quarterly accrual volatility. The PEM index can be v
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fcefb37360037fac9968cf15322667fc
https://doi.org/10.2139/ssrn.305764
https://doi.org/10.2139/ssrn.305764