Results 121 to 130 of about 506 (202)
Unveiling Corruption's Influence on Insider Trading: US Insights
Accounting &Finance, Volume 66, Issue 2, Page 1764-1799, June 2026.ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi +3 more
wiley +1 more source
Economic Freedom and Audit Fees: Evidence From the USA
Accounting &Finance, Volume 66, Issue 2, Page 1432-1454, June 2026.ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain +3 more
wiley +1 more source
Audit committee features and earnings management.
Heliyon, 2023 Nassir Zadeh F +3 more
europepmc +1 more source
British Journal of Haematology, Volume 208, Issue 6, Page 2026-2035, June 2026.Summary Follicular lymphoma (FL) first‐line chemoimmunotherapy yields high efficacy but serious toxicity in 65% of patients. In high tumour burden treatment‐naïve FL, we aimed to exploit known immunostimulatory and cytotoxic properties of combination checkpoint inhibition (atezolizumab) and obinutuzumab (6 cycles) with positron emission tomography (PET)
Arina Martynchyk +15 more
wiley +1 more source
Decision Sciences, Volume 57, Issue 3, Page 185-212, June 2026.Abstract Trust and fairness are critical to the sustainable development of the sharing economy, particularly in platform–supplier relationships, where numerous individual suppliers offer access to their durable assets without transferring ownership. Motivated by the real‐world phenomenon of personalized wages and informed through direct interactions ...
Ying Yin, Xishu Li
wiley +1 more source
Managerial deception and earnings management : evidence from linguistic analysis
, 2020 This thesis aims to examine CEO deceptive behaviour in earnings conference calls as an explanatory factor of the adoption of earnings management practices. The data employed in our analysis consist of quarterly earnings conference calls transcript of S&P
Sousa, Catarina Xavier de
core
Revisiting Asset Pricing Models: The Case for an Intangibles Factor
Financial Management, Volume 55, Issue 2, Page 187-208, Summer 2026.ABSTRACT In an increasingly knowledge‐based economy, intangible assets may be an important driver of firm performance and stock returns. We introduce an intangibles intensity factor (INT), distinct from the organization capital factor, and show that exposure to this factor strongly predicts stock returns, outperforming traditional factors.
Dion Bongaerts +2 more
wiley +1 more source
How does the COVID-19 affect earnings management: Empirical evidence from China. [PDF]
Res Int Bus Finance, 2022 Yan H, Liu Z, Wang H, Zhang X, Zheng X.
europepmc +1 more source
Import competition and stock price crash risk
Journal of Financial Research, Volume 49, Issue 2, Page 510-542, Summer 2026.Abstract We investigate how globalization‐induced import competition affects stock price crash risk. Import competition increases price pressure and reduces profit margins, prompting managers to withhold negative information, resulting in higher crash risk. Based on a sample of US manufacturing firms from 1974 to 2019, we find that firms whose products
Mansoor Afzali +2 more
wiley +1 more source
Earnings Management in the Libyan Corporations
International accounting scandals around the world have triggered a wave of interest and discussion on the transparency and integrity of financial statements.
Elseraiti, Alhussien Ramadan
core