Results 101 to 110 of about 852,288 (241)

The effects of environmental regulations on performance of firms with heterogeneous resilience

Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.
Abstract This study explores the impacts of environmental regulations on performance of heterogeneous firms through both theoretical modelling and empirical analysis. It further examines the role of firm resilience in moderating these impacts. We develop a dynamic general equilibrium model predicting that a stricter environmental regulation increases ...
Liang Chen, Melissa Rui Wan, Longzhou Wang   +2 more
wiley   +1 more source

Do Resource‐Constrained Small Private Firms Support Incumbent or Nonincumbent Factions? Evidence From Chinese Township and Village Enterprises

Economics &Politics, EarlyView.
ABSTRACT Research on corporate political strategy emphasizes firm—government engagement but largely treats governments as unitary and political alignment as stable. Drawing on stakeholder theory and the behavioral theory of the firm (BTOF), this study challenges these assumptions by examining how resource‐constrained small private firms navigate ...
Lee Li, Gongming Qian
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, Aldrik Struve, Maximilian Uhle   +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

Securing accounts receivable in association with accounting

, 2008
This bachelor degree thesis is concerned with security for accounts receivable in association with accounting. The introductory part explains the origin, functions and principles of accounts receivable, shows the necessity of their competent managment ...
Dvořáková, Zuzana
core  

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, Miaomiao Yu, Aihuan Zhang   +2 more
wiley   +1 more source

MANAGEMENT OF ACCOUNTS RECEIVABLE IN A COMPANY

Ekonomska misao i praksa, 2013
Upravljanje potraživanjima od kupaca neposredno utječe na profitabilnost poduzeća. Svrha empirijskog istraživanja je analizirati potraživanja kupaca i ovisnost ulaganja u potraživanja kupaca i profitabilnosti poduzeća iskazane u obliku Return on Assets (ROA).
openaire   +2 more sources

CEO Self‐Regulation and the Cost of Equity Capital

Financial Review, EarlyView.
ABSTRACT We explore the association between CEO self‐regulation and the cost of equity capital by distinguishing between two dimensions of regulatory focus—promotion focus and prevention focus—based on Higgins' (1997) framework. A promotion focus prioritizes positive stimuli, accomplishment, and growth, while a prevention focus emphasizes negative ...
Ann Ling‐Ching Chan, Kyunghwa Yu
wiley   +1 more source

THE BUSINESS VALUE [PDF]

Management & Marketing, 2008
Almost every sales opportunity required us to get involved with our customer`s finance department to develop a business case or cost justification.
Luigi DUMITRESCU, Camelia APOSTU
doaj  

Who Bears the Pen? Audit Partner–Manager Report Signatures, Multilevel Accountability and Audit Quality in China

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, Jengfang Chen, Meiting Lu, Grant Richardson   +3 more
wiley   +1 more source