Using data from 19 countries over the 1990–2015 period, we examine how economic policy uncertainty (EPU) affects accounting quality. We find that accounting quaEl Ghoul, SadokGuedhami, OmraneKim, Yongtae, Hyo Jin YoonSocial Science Electronic Publishing...
摘要: Using data from 19 countries over the 1990–2015 period, we examine how economic policy uncertainty (EPU) affects accounting quality. We find that accounting qua关键词: economic policy uncertainty accounting quality earnings management investor attention monitoring press freedom ...
We find that investments in innovation and the quantity and quality of innovation outcomes are negatively associated with GEPU. Economic policy uncertainty has a quick impact on R&D investments and a delayed impact on patent productions.12 The impacts are significant while controlling for stock market...
Prior research shows that economic policy uncertainty affects a wide range of corporate financial decisions; however, there is little research on the relationship between economic policy uncertainty and cost of debt financing across countries. In this paper, we argue that economic policy uncertainty affe...
在专利质量信息沟通。从这些结果可以推断另类每-spectives的会计政策。一个合理的解释我们的结果是: 翻译结果2复制译文编辑译文朗读译文返回顶部 翻译结果3复制译文编辑译文朗读译文返回顶部 专利质量信息通报。从这些结果可以推断替代会计政策每-spectives。合理的解释,我们的结果是 ...
accounting firms expect We ' qualities are different between fair value model FV firms (firms), and historical cost model firms (firms), HC Accounting Quality . a very broad category stands in accounting system which includes financial information system, accounting policy choice application and com...
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-For communication purposes, i.e. in order to establish and maintain contact with you. This encompasses answering enquiries, contacting you if questions arise, customer service and customer care, authentication, e.g. when our online offerings are used, as well as quality assurance and training; ...
Policy uncertainty worsens the information environment and drives up the investment risks for firms, leading to increasing difficulties for managers to identify growth opportunities (Bernanke, 1983; Atanassov et al., 2019). Hence, in high EPU periods, information plays an increasingly important role ...
Using data from the Shanghai Stock Exchange 50 exchange-traded fund (SSE 50 ETF) options, we examine the impact of economic policy uncertainty (EPU) on options market participation. We find that increased EPU significantly induces investor participation in the options market, and this positive effe...