Finance and Accounting: Recent submissions
Now showing items 16-20 of 393
-
Does analysts’ industrial concentration affect the quality of their forecasts?
(Springer, 17 October 2023)We examine the association between financial analysts’ industrial concentration and the quality of their earnings forecasts. We find that analysts’ forecast quality, measured by forecast accuracy, forecast informativeness, ... -
Contribution to poverty alleviation: A waste or benefit for corporate financing?
(Elsevier, 21 October 2023)We investigate whether Chinese firms’ involvements in poverty alleviation affect their costs of financing. We find causal evidence that firms’ contributions to poverty alleviation result in lower cost of equity and lower ... -
Public service management reform: an institutional work and collective framing approach
(Routledge, 1 May 2023)Research on how public service management copes in difficult times is needed. This paper theorizes how collective action frames are created to nurture new practices in challenging contexts. The case concerns an Irish local ... -
ESG positioning in private infrastructure fundraising
(Elsevier, 9 September 2023)We examine if environmental, social and governance (ESG) positioning by private equity infrastructure funds affects fundraising success. We use novel hand-collected data from a proprietary sample of fund marketing documents. ... -
Learning to be green: Accounting comparability and environmental violations
(Elsevier, 29 July 2023)Over recent years there has been an increasing awareness of the costs to the environment of corporate actions. We posit that accounting comparability between a firm and its peers, facilitates firm learning of the impact ...