Results 131 to 140 of about 1,955 (228)

Does Pay Transparency for Employees Affect Product Recalls?

Journal of Business Finance &Accounting, Volume 53, Issue 3, Page 1287-1312, June 2026.
ABSTRACT Pay transparency can affect workers’ behavior and, consequently, firm outcomes. This study exploits the state‐level, staggered enactment of pay transparency laws to examine how pay transparency affects firms’ product recalls. We find that firms headquartered in pay‐transparency‐law states see an increase in product recalls.
Yangyang Chen, Jeffrey Ng, Emmanuel Ofosu, Xin Yang   +3 more
wiley   +1 more source

Examining attitudes to intestinal ultrasound in inflammatory bowel disease: a national survey of Australian gastroenterologists. [PDF]

Ther Adv Gastroenterol
Chen L, Ruddick-Collins L, An YK, Baraty B, Begun J, Boyapati RK, Bryant RV, Smith RL, Srinivasan AR.   +8 more
europepmc   +1 more source

Does legal protection of trade secrets reduce the cost of debt? Evidence from the inevitable disclosure doctrine

Journal of Financial Research, Volume 49, Issue 2, Page 452-481, Summer 2026.
Abstract We examine the effect of the inevitable disclosure doctrine (IDD) on cost of debt. Our difference‐in‐differences analyses reveal that the IDD significantly reduces the loan spread for borrowers in adopting states. To elucidate the mechanisms of such finding, we find that the IDD's effect is weaker in industries with high management turnover ...
Haiyan Jiang, Carl Hsin‐han Shen, Qing (Clara) Zhou   +2 more
wiley   +1 more source

Competition Enforcement and Accounting for Intangible Capital

The Journal of Finance, Volume 81, Issue 3, Page 1217-1263, June 2026.
ABSTRACT Antitrust laws mandate review of mergers and acquisitions (M&As) that exceed an asset size threshold based on accounting standards that exclude most intangible capital. We show that this exclusion leads to thousands of intangible‐intensive M&As being nonreportable. Acquirers in nonreportable deals achieve higher equity values and price markups,
JOHN D. KEPLER, CHARLES G. MCCLURE, CHRISTOPHER R. STEWART   +2 more
wiley   +1 more source

A dual-contract architecture with role-based access control for supply chain traceability and accountability. [PDF]

Sci Rep
Alsolami E, Alarood AA, Amber ST, Hassan A, Ahmad R, Ibrahim A, Alzahrani A, Zamani M.   +7 more
europepmc   +1 more source

Relational legal consciousness and the mobilization of the law of the inquest in England and Wales

Journal of Law and Society, Volume 53, Issue 2, Page 291-314, June 2026.
Abstract This article explores the legal consciousness of bereaved people in contact with the coronial system in England and Wales, drawing on an interview‐based empirical study. Informed by socio‐legal scholarship on relational dimensions of legal consciousness and citizens’ mobilization of the law, the article analyses the relationships within and ...
JESSICA JACOBSON, LORNA TEMPLETON, ALEXANDRA MURRAY   +2 more
wiley   +1 more source

Do the unusual resignations of independent directors affect auditors' professional judgment? [PDF]

PLoS One
Zhang L, Li Z.
europepmc   +1 more source

Faricimab in Treatment-Naïve nAMD: Regional UK Real-World Experience. [PDF]

Adv Ther
Pearce I, Dinah C, Downey L, Patwardhan A, Vardarinos A, Williams G.   +5 more
europepmc   +1 more source

Can Auditors Be Independent? - Experimental Evidence [PDF]

The Sarbanes-Oxley Act of 2002 has transformed the institutional environment in the US by making the audit committee responsible for the appointment, compensation and oversight of the auditor.
Wüstemann, Jens, Weber, Martin, Koch, Christopher   +2 more
core  

Medication Literacy and Home Medication Behaviors Among Older Chinese Patients with Chronic Diseases: A National Cross-Sectional Study. [PDF]

Clin Interv Aging
Shi X, Cheng H, Mutalifu M, Zhao Z, Wu M.   +4 more
europepmc   +1 more source