by Brian White Earnings are central to financial reporting. They are a major focus for managers, analysts and investors, and earnings announcements generate headlines and often move stock prices. But how should earnings be measured and presented to financial statement… Continue Reading →
Corporations facing financial constraints, revealed by using a higher percentage of negative words in their financial reports, are more tax aggressive, freeing up additional funds in the short run. Taxes and Financial Constraints: Evidence from Linguistic Cues Kelvin Law (Tilburg)… Continue Reading →
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