Investment, inflation, and the role of internal information systems as a transmission channel

O Binz, E Ferracuti, P Joos - Journal of Accounting and Economics, 2023 - Elsevier
We examine whether the quality of firms' internal information systems influences the relation
between inflation shocks and corporate investment, as posited by imperfect information …

Voluntary disclosures and monetary policy: evidence from quantitative easing

R Vincenzi - Review of Accounting Studies, 2024 - Springer
This study investigates the influence of central bank private-sector quantitative easing (QE)
policies on firms' voluntary disclosures. While the effects of QE on borrowing costs and asset …

Enhancing the accuracy of stock return movement prediction in Indonesia through recent fundamental value incorporation in multilayer perceptron

S Agusta, F Rakhman, JH Mustakini… - Asian Journal of …, 2024 - emerald.com
Purpose The study aims to explore how integrating recent fundamental values (RFVs) from
conventional accounting studies enhances the accuracy of a machine learning (ML) model …

Corporate tax effects of economic policy uncertainty

W Kang, J Wang - Accounting & Finance, 2021 - Wiley Online Library
We show consistent results that corporate cash tax burden within a year rises when
economic policy uncertainty heightens using aggregate‐level data. Time‐varying tax effects …

Processing inflation news: A discussion of Binz, Ferracuti, and Joos (2023)

LA Gallo - Journal of Accounting and Economics, 2023 - Elsevier
Abstract Binz, Ferracuti, and Joos (2023) examine whether better internal information
systems can mitigate the association between inflation and investment. According to Real …

How Does Monetary Policy Affect Corporate Earnings?

O Binz, M Kubic, PR Joos - Available at SSRN 3835653, 2022 - papers.ssrn.com
We study how monetary policy shocks affect corporate profitability. We find an initial
negative association between monetary policy shocks and corporate revenues and …

[PDF][PDF] Accounting Policy Changes and Firm Debts: Evidence⁠ from Japan

F Siagian, R Handika - Accounting, Finance & Governance …, 2024 - afgr.scholasticahq.com
Using 86 accounting policy changes made by Nikkei-225 Japanese firms, this study
examines the correlation between the probability of making accounting policy changes and …

[PDF][PDF] Corporate Disclosure in Response to Monetary Policy Changes

X Jia, J Ng, W Saffar - 2020 - scholarspace.manoa.hawaii.edu
This paper examines how monetary policy changes affect corporate disclosure. The
increase in the federal funds rate may incentivize firms to increase disclosure so as to …

[PDF][PDF] Essays on Monetary Policy Shocks and Firm Strategic Response: Applications of Machine Learning Methods

ST Mai - 2024 - helda.helsinki.fi
First and foremost, I am indebted to the help of my supervisor, Gonul Colak. When I started
my PhD in September 2019, I knew very little about research. I was lucky that Gonul was …

Corporate Agility and Monetary Policy Transmission

G Colak, ST Mai - Available at SSRN 4368437, 2022 - papers.ssrn.com
Corporate agility–ability to respond quickly and effectively to business environment changes–
is crucial for firms' success. While important, this concept is difficult to measure and use in …