Results 61 to 70 of about 559 (188)
Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting
Abacus, EarlyView.We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose +3 more
wiley +1 more source
Abacus, EarlyView.This study examines the impact of professional managers on audit report lag in Chinese state‐owned enterprises (SOEs). Using a novel, manually constructed dataset of A‐share listed SOEs from 2006 to 2020, we find that the presence of professional managers is associated with significantly shorter audit report lag.
Hao Han, Kun Luo, Bo Qin
wiley +1 more source
METHODS FOR MANAGING ACCOUNTS RECEIVABLE AND PAYABLE IN AN ORGANIZATION
Russian Electronic Scientific JournalThe financial stability of any enterprise depends largely on the amount of accounts receivable and accounts payable, which accrue during the sale of products and provision of services under commercial credit. During production and commercial activities, enterprises enter into settlements with counterparties, employees, and other individuals and legal ...
YU.A. Zapolskikh, T.N. Lubova
openaire +1 more source
Does Audit Committee Training Increase Audit Effort?
Abacus, EarlyView.Extensive literature has examined audit committee (AC) characteristics, including members’ prior experience and qualifications. However, much of this research uses static proxies for human capital, overlooking the potential for AC members to enhance their skills over time. In this study, we examine both the determinants and consequences of AC training.
Eun Hye Jo +2 more
wiley +1 more source
Investment centre manager's multiperiod fairness perceptions and intertemporal dependency
Accounting &Finance, Volume 65, Issue 1, Page 3-36, March 2025.Abstract This paper explores the motivation of investment centre managers when their investment centre's performance is affected by decisions made by their predecessor. Through a qualitative case study of a Japanese manufacturer, the effectiveness of conventional remedies for motivational issues and further motivational issues caused by the same ...
Hiroyuki Selmes‐Suzuki
wiley +1 more source
From Regression to Reasoning: Predicting M&A Announcement Returns With Large Language Models
European Financial Management, EarlyView.ABSTRACT This study investigates whether large language models (LLMs) can predict short‐term market reactions to M&A announcements. We prompt OpenAI's latest reasoning models (o3, GPT‐5, and GPT‐5.1) to forecast whether the combined market value of acquirer and target will increase or decrease, drawing on deal‐, firm‐, and macroeconomic data for large ...
Maximilian Schreiter +2 more
wiley +1 more source
Can Coercive Vertical Consolidation Improve the Financial Condition of Local Authorities?
Financial Accountability &Management, EarlyView.ABSTRACT Vertical consolidation of small local authorities providing neighborhood services and large authorities providing strategic services into unitary authorities is assumed to improve financial condition by creating new economies of scale and scope.
Rhys Andrews, Dennis De Widt
wiley +1 more source
Brand Equity and Debt Diversification
Financial Management, EarlyView.ABSTRACT This study examines how brand equity influences the diversity of firms’ debt structures. We propose that brand equity, by signaling larger and more stable future cash flows and greater product market awareness, alters the fundamental trade‐offs that drive optimal debt type diversity.
David C. Mauer +2 more
wiley +1 more source
Working capital management and performance of small medium scale enterprises (SMEs) in Kwara state of Nigeria [PDF]
New Applied Studies in Management, Economics & AccountingThis study evaluated the impact of working capital management on the performance of small and medium scale enterprises (SMEs) in Kwara State of Nigeria.
Oluwagbenga Seyingbo, Kayode Kolawole
doaj +1 more source
International Journal of Auditing, EarlyView.ABSTRACT Using data pertaining to China's mandatory two‐signature regime, under which a certified public accountant licensed as an audit manager can serve as an audit report signatory, we examine whether reallocating accountability within the audit engagement team is associated with audit quality.
Yanming Cao +3 more
wiley +1 more source