Results 101 to 110 of about 506 (202)

Expert Asymmetry: Evidence From Securities Litigation

Journal of Empirical Legal Studies, EarlyView.
ABSTRACT Modern litigation often involves two separate, extra‐legal features: (1) contingency fee arrangements with the plaintiff‐side attorney, and (2) a “battle of the experts” where the outcome of the case rests on conflicting expert witness testimony.
Adam Callister, Andrew Granato, Belisa Pang   +2 more
wiley   +1 more source

The Effects of Regulatory Office Closures on Bank Behavior

Journal of Money, Credit and Banking, EarlyView.
Abstract We investigate if the decentralized structure of regulatory office networks influences supervisory outcomes and bank behavior. Following the closure of an office, banks previously supervised by that office increase their lending and risk‐taking.
IVAN LIM, JENS HAGENDORFF, SETH ARMITAGE
wiley   +1 more source

Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective. [PDF]

Heliyon, 2023
Liu T, Abdelbaky A, Elamer AA, Elmahgoub M.   +3 more
europepmc   +1 more source

What Do Content Moderators Do? Emotion Work and Control on a Digital Health Platform

Journal of Management Studies, EarlyView.
Abstract Content moderation determines the type of data displayed on platforms. Although this type of work is conducted online without interpersonal interactions, it does not remain emotionless. This article presents findings from a longitudinal qualitative study of how content moderation is conducted on a UK‐based platform that publishes patients ...
Dimitra Petrakaki, Andreas Kornelakis
wiley   +1 more source

Hidden in Plain Sight: Conceptualizing Platform Auxiliaries and Their Conflicting Impacts on Platforms' Value Architecture

Journal of Management Studies, EarlyView.
Abstract This paper introduces the concept of platform auxiliaries to identify a set of actors that provide independent resources explicitly designed to support complementors in their value creation and capture activities. Platform auxiliaries capitalize on unmet needs of complementors within platforms, offering services such as third‐party software ...
Donato Cutolo, Andrew Hargadon, Martin Kenney   +2 more
wiley   +1 more source

The Covid-19 outbreak, corporate financial distress and earnings management. [PDF]

Int Rev Financ Anal, 2023
Aljughaiman AA, Nguyen TH, Trinh VQ, Du A.   +3 more
europepmc   +1 more source

Learning From 25 Years of Changes in Business Tax Policy

Public Budgeting &Finance, EarlyView.
Abstract This paper summarizes the significant changes to the taxation of business income in the United States over the last 25 years and how the resulting policy variation has helped inform research on business taxation. The survey of research on the topic covers investment incentives, international taxation, corporate financial policy, issues with ...
Jason DeBacker, Aerfate Haimiti
wiley   +1 more source

PENGARUH ORGAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA RIIL

, 2021
This study aims to determine the effect of the Corporate Governance organ by using the activities of the independent Corporate Governance organs (ie: financial expertise, gender, and political connections of the Corporate Governance organs) on real ...
Oktavia, Oktavia, Florensia, Stella, Trisnawati, Estralita   +2 more
core  

Financial reporting quality of ESG firms listed in China. [PDF]

PLoS One, 2023
Wu M, Abeysekera I.
europepmc   +1 more source

Representation, medical examination, and the effectiveness of underwriting: Evidence from a life and health insurance company

Risk Management and Insurance Review, EarlyView.
Abstract This study examines whether underwriting methods—representation, medical examination, extra premiums, and coverage—effectively mitigate adverse selection using data from an insurance company. Regarding representation, we focus on statements disclosing pre‐existing medical conditions.
Chia‐Ling Ho, Gene Lai, Chen‐Hsu Liao, Zifen Zeng   +3 more
wiley   +1 more source