Results 71 to 80 of about 559 (188)
Lost in the Noise: How IPO Suspensions Distract Venture Capitalists From Monitoring Portfolio Firms
Journal of Business Finance &Accounting, EarlyView.ABSTRACT We examine how regulatory suspensions of initial public offerings (IPOs) affect venture capitalists’ (VCs’) post‐IPO monitoring of portfolio firms in China. Using a difference‐in‐differences design that exploits three major IPO suspension episodes as quasi‐natural experiments, we provide causal evidence that these shocks divert VCs’ attention ...
Ao Li +3 more
wiley +1 more source
Formation of management information to reduce the risks of bankruptcy of agricultural organizations
Хабаршысы. Экономика сериясы, 2019 The authors systematized the theoretical concepts of identifying bankruptcy risks, proposed to iden-tify the risks of bankruptcy by assessing the crisis of internal processes.
Taranova I.V., Shavrina J.O.
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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
Asia &the Pacific Policy Studies, Volume 13, Issue 3, September 2026.ABSTRACT This study explores whether and how vertical common ownership along the supply chain plays a lubricating role in key core technology breakthroughs. Using a dataset of Chinese listed companies from 2007 to 2023, we find that vertical common institutional ownership significantly promotes the breakthrough of key core technology.
Jiejin Xia, Tao Xiong, Tanling Tang
wiley +1 more source
Accounting Rules and the Labor Market for Accountants
Journal of Accounting Research, Volume 64, Issue 4, Page 1457-1513, September 2026.ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley +1 more source
Regulatory issues of the accounting reporting in the transition to IFRS
RUDN Journal of Economics, 2013 The entry into force of the Federal law «On accounting» №402-FZ does not solve all problems of the regulation of accounting and reporting in the context of transition to International financial reporting standards.
N V Malinovskaya
doaj
DinamisiaOne of the common problems faced by MSMEs is ineffective and efficient financial management. Many MSME owners experience obstacles in budgeting, monitoring cash flow, and controlling expenses.
Siska Siska +4 more
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The Effect of Firm‐Level Investment on Income Inequality and Poverty Around the World
International Review of Finance, Volume 26, Issue 3, September 2026.ABSTRACT We examine the relation between firm‐level investment and income inequality in an international setting. We find that firms' investments reduce income inequality and poverty. We document that increases in employment, compensation paid to employees, and labor productivity due to firms' investment activities can be the underlying drivers of the ...
Mehmet S. Tosun +2 more
wiley +1 more source
Studies in Business and Economics, 2019 Comparing the management characteristics of business firms in different countries has been a popular research topic in business administration. In this paper, we compare the management characteristics of U.S., German, and Japanese manufacturing ...
Meric Gulser +3 more
doaj +1 more source
The history of the development of accounts receivable and payable
TRENDS IN THE DEVELOPMENT OF SCIENCE AND EDUCATION, 2021 T.A. Stepanova, G.N. Pavel'eva
openaire +1 more source