Results 51 to 60 of about 880,748 (167)

Lost in the Language: Data Breaches and the Strategic Fog of Risk Disclosures

Accounting &Finance, EarlyView.
ABSTRACT This study examines whether firms strategically adjust the readability of Item 1A (“Risk Factors”) disclosures following data breaches. Using U.S. firm‐year observations from 2006 to 2023, we find that data breaches are associated with a significant decline in Item 1A readability.
Ling Tuo, Shipeng Han
wiley   +1 more source

“PENGARUH AUDIT TENURE, ABNORMAL AUDIT FEE, DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MEDIASI” [PDF]

ABSTRAK PENGARUH AUDIT TENURE, ABNORMAL AUDIT FEE, DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MEDIASI OLEH: AFIA RAHMA DINI NIM:12070322143 Penelitian ini bertujuan untuk mengetahui pengaruh audit ...
AFIA RAHMA DINI, -
core   +1 more source

The Local Spillover Effect of Marijuana Liberalization: Evidence From Material Misstatements

Accounting &Finance, EarlyView.
ABSTRACT This study documents an organizational spillover effect of marijuana liberalization on corporate financial reporting quality. Exploiting the staggered adoption of state‐level medical marijuana legalization (MML) laws, we find that firms headquartered in states adopting MMLs experience a higher likelihood of material misstatements.
Ting‐Chiao Huang, Jin Zhang
wiley   +1 more source

Developing Predictive and Explainable Models for Cryptocurrency Delistings: A Case Study of Binance Exchange

Asia-Pacific Journal of Financial Studies, EarlyView.
Abstract This study develops an explainable machine learning model to predict cryptocurrency delistings using Binance data. It combines quantitative indicators (price, volume) with qualitative data from real‐time news and Reddit. Latent Dirichlet Allocation (LDA) is used to extract topic trends and community reactions, which are transformed into time ...
Sungju Yang, Hunyeong Kwon
wiley   +1 more source

The Impact of Vertical Fiscal Imbalance on Gambling Policies in New South Wales, Australia: The Rise of the Poker Machine

Australian Journal of Politics &History, EarlyView.
ABSTRACT This study traces how gambling in Australia changed from a simple form of leisure, enjoyed by all social classes in colonial times, to a billion‐dollar industry driven by political and economic imperatives. Using a case study, it links vertical fiscal imbalance (VFI), caused by changes to the state‐federal taxation structure, to the ...
Barbara Kinder, Michael B. Charles
wiley   +1 more source

The Governance Role of Quasi‐Official Shareholder Activism: Evidence From Firm–Investor Communication in China

Corporate Governance: An International Review, EarlyView.
ABSTRACT Research Question/Issue We investigate whether a quasi‐official minority shareholder, the China Securities Investor Services Center (CSISC), affects firms' investor relations management when it actively exercises its shareholder rights in listed firms. Research Findings/Insights We employ a machine learning–based algorithm to estimate response
Karel Hrazdil, Jiyuan Li, Xiang Zhang
wiley   +1 more source

Monitoring decreases discrimination

Economic Inquiry, EarlyView.
Abstract We study whether awareness of monitoring or study participation affects racial discrimination. Online participants rated résumés signaling either a Black or White candidate under Control, Monitoring, and Experiment conditions. Across conditions, we unexpectedly find a small average preference for Black résumés, possibly reflecting temporarily ...
Edmund Baker, Veronika Grimm, Yuval Ofek‐Shanny   +2 more
wiley   +1 more source

Extreme weather and economic crisis in the 1430s in England, and the implications for tenurial change

The Economic History Review, EarlyView.
Abstract The 1430s were characterized by extreme weather conditions, food and fodder shortages, and high mortalities among animals and humans, although the severity of events and their consequences in England have received limited attention. The economic downturn and the depressed customary land market in this decade marked the beginning of the Great ...
Mark Bailey
wiley   +1 more source

The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies [PDF]

, 1995
This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%).
Fearnley, S., Beattie, V.
core   +3 more sources

PENGARUH ABNORMAL AUDIT FEE TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016) [PDF]

, 2017
Penelitian ini menguji pengaruh abnormal audit fee terhadap kualitas audit dimana abnormal audit fee dapat dibagi menjadi abnormal audit fee positif dan abnormal audit fee negatif.
ANAK AGUNG CITRA ANANDA PUTRI, 041311333062
core   +1 more source