...Abehitha Dinethri Fernando; Pulukkuttige Don Nimal; Amal Abeysekera Purpose We examine the investment-risk sensitivity between firm-level investments and idiosyncratic risk in an emerging market, with a focus on how insider and institutional ownership may moderate this relationship. Design...

... control measures for firm characteristics on idiosyncratic risk. Studies that seek to explain firms’ systematic risks are numerous; conversely, there are relatively fewer studies on the determinants of firms’ specific risks. Does a firm’s inclination to or persistence in a specific cost structure (viz...

...Steve Fan; Linda Yu; Deborah Beyer; Scott Beyer Purpose This paper jointly examines how firm size and idiosyncratic risk impact momentum returns. Design/methodology/approach Using regression analysis, the authors investigate how firm size and idiosyncratic risk impact price momentum...

... be contacted at: fnshiah@saturn.yzu.edu.tw 08 07 2020 27 04 2021 31 05 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only CEO power Earnings quality Discretionary accruals Earnings response coefficient Idiosyncratic risk...

... and examine the relationship between entrepreneurial orientation and idiosyncratic risk of firms. Design/methodology/approach Content analysis is applied to the 2018 third-quarter earnings call transcripts for 992 companies to measure five factors attributed to entrepreneurially oriented firms: autonomy...

...Thomas O’Brien Purpose The purpose of this paper is to offer a “how to” guide for applying Merton’s (1987) valuation adjustment for incomplete information, which depends on market capitalization, idiosyncratic risk and extent of investor ownership. Design/methodology/approach The paper...

...Abhinav Kumar Rajverma; Arun Kumar Misra; Sabyasachi Mohapatra; Abhijeet Chandra Purpose The purpose of this paper is to examine the influence of ownership structure and dividend payouts over firm’s profitability, valuation and idiosyncratic risk. The authors further investigate if corporate...

... from 2000 through 2011, the authors employ standard risk estimation modeling to compute βs, idiosyncratic risks, and total risks of both dependent-buyer firms and firms with a more diversified customer base. Findings The authors find that the βs, idiosyncratic risks, and total...