Results 161 to 170 of about 8,605,635 (242)

Anti‐Takeover Provisions and Corporate Tax Avoidance

Accounting &Finance, EarlyView.
ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu, Wenhui Jin, Yuyu Zhang, Liya Hou   +3 more
wiley   +1 more source

Structural Inequities in Pediatric Versus Adult Interventional Cardiology: A Lifetime Earnings and Productivity Analysis. [PDF]

J Soc Cardiovasc Angiogr Interv
Dalby S, Luna M, Faraji E, Lemoine T, Daily J.   +4 more
europepmc   +1 more source

When Accounting Qualities Collide: Accruals Quality, Comparability and Information Risk in SEO Underpricing

Accounting &Finance, EarlyView.
ABSTRACT We examine how accounting quality attributes jointly mitigate underpricing associated with two dimensions of information risk in seasoned equity offerings (SEOs). In information environments with relatively more potent information asymmetry, the evidence suggests that accruals quality and accounting comparability act as substitutes; i.e ...
Adam Bordeman, Philip B. Shane, David B. Smith, Suning Zhang   +3 more
wiley   +1 more source

Adaptive Bayesian Clinical Trials: The Past, Present, and Future of Clinical Research. [PDF]

J Clin Med
Berry DA.
europepmc   +1 more source

Firm Financial Performance: Disentangling the Corporate Gender Diversity as Driver of ESG Disclosure in EU Companies

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the relationship between gender diversity in senior corporate positions and environmental, social and governance (ESG) initiatives, alongside their impact on corporate financial performance across European Union companies.
Paolo Saona, Laura Muro
wiley   +1 more source

Can IFRS adoption mitigate earnings management in an emerging market? [PDF]

Heliyon
Mohamed Amer AM, Azimli A, Wole Adedokun M.   +2 more
europepmc   +1 more source

Lost in the Language: Data Breaches and the Strategic Fog of Risk Disclosures

Accounting &Finance, EarlyView.
ABSTRACT This study examines whether firms strategically adjust the readability of Item 1A (“Risk Factors”) disclosures following data breaches. Using U.S. firm‐year observations from 2006 to 2023, we find that data breaches are associated with a significant decline in Item 1A readability.
Ling Tuo, Shipeng Han
wiley   +1 more source

Brand Capital and Leverage Adjustments

Accounting &Finance, EarlyView.
ABSTRACT Using a sample of U.S. firm‐year observations, we document a positive association between brand capital and the speed of leverage adjustment. This relationship is stronger among firms that exhibit greater opacity in their information disclosure, weaker governance, and more rigid financial constraints.
Tongxia Li, Chun Lu, Lei Xu, Bo Yu
wiley   +1 more source

Demographic Trends in NCI-sponsored Early-phase Clinical Trials (2000-2023): A Cohort Study. [PDF]

Cancer Discov
Farooq M, Sharon E, Takebe N.
europepmc   +1 more source

Mining liquid gold: The lively, contested terrain of human milk valuations. [PDF]

Environ Plan A, 2021
Prouse C.
europepmc   +1 more source