Results 71 to 80 of about 941,581 (193)
Impact of Family Ownership on the Firm's Abnormal Audit Fees
Proceedings of the 2018 International Conference on Islamic Economics and Business (ICONIES 2018), 2019 This study aims to examine empirical evidence of the effect of family ownership on negatives abnormal audit fee and positives abnormal audit fee. This study uses panel data of 733 observations of companies in Indonesia Stock Exchange (IDX) during the ...
Rika Lusiana Surya, F. Fitriany
semanticscholar +1 more source
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
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
Economic consequences test: Abnormal audit fees and financial reporting quality.
Economic consequences test: Abnormal audit fees and financial reporting quality.
Xuemei Xiong (8854238) +3 more
core +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 +2 more
wiley +1 more source
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
A U‐Shaped Flow–Performance Sensitivity Across the Globe
European Financial Management, EarlyView.ABSTRACT Using a worldwide sample of equity mutual funds, we document a new stylized fact: the flow‐performance sensitivity (FPS) is greater for both bottom and top performance, compared to the middle. This “U‐shaped” FPS is especially strong in down markets, for small/mid‐cap funds, and in the latest decade. These results hold over quarterly or yearly
Markus Broman, Kelley Bergsma Lovelace
wiley +1 more source
Ownership concentration and audit fees: do auditors matter most when investors are protected least? [PDF]
Minority expropriation could result when controlling shareholders can expropriate minority shareholders and profit from private benefits of control.
Cédric Lesage, Ben Ali Chiraz
core
Underpricing and Overachievement: Celebrating Jay Ritter's IPO Research
European Financial Management, EarlyView.ABSTRACT This tribute celebrates Jay Ritter's scholarship on the occasion of his election as Fellow of the American Finance Association. Best known for documenting and IPO underpricing, hot issue markets, and the long‐run underperformance of new issues, Jay has shaped how academics, practitioners and regulators understand the going‐public process, from
Silvio Vismara
wiley +1 more source
Using machine learning to identify audit opinion shopping
China Journal of Accounting ResearchWe select a machine learning model to identify audit opinion shopping and analyze the factors driving the model. To this end, we use six models, namely random forest, gradient boosting decision tree, random undersampling boosting, logistic regression (LR)
Jiamei Wang, Chao Yan
doaj +1 more source