Results 191 to 200 of about 47,560 (302)

When Nature Talks, Markets Move: Forecasting the Equity Premium With Eco‐Climate Incidents

Financial Review, EarlyView.
ABSTRACT This paper examines the role of eco‐climate information, particularly biodiversity risks, in forecasting the U.S. equity premium. Using RepRisk controversy data, we construct indicators for biodiversity, greenhouse gas emissions, and local pollution. Biodiversity indicators emerge as strong predictors of the equity premium, outperforming other
Zhiyong Li, Weiping Qin
wiley   +1 more source

Smart city and earnings management: Evidence from China. [PDF]

PLoS One
Sun D, Chen C.
europepmc   +1 more source

From Lone Wolf to Collective Action: Increasing Gender Diversity in the Swedish Energy Sector

Gender, Work &Organization, EarlyView.
ABSTRACT Despite Sweden's consistently high ranking in international gender‐equality indices and a higher‐than‐average percentage of women in leadership roles, women remain a minority in the Swedish energy sector. This article traces how women, positioned as a minoritized group within this male‐dominated field, develop the motivation to collectively ...
Daniela Lazoroska, Jenny Palm
wiley   +1 more source

Voluntary Adoption of Internal Audit by NASDAQ Firms and Its Impact on Internal Control Reporting

International Journal of Auditing, EarlyView.
ABSTRACT NASDAQ firms are not required to have an internal audit function. We exploit this voluntary setting to provide further insight into internal audit's role as a governance function. We search proxy statements and other sources to identify whether NASDAQ firms have an internal audit function.
Omar Watts, Randal Elder, Michael Hyman
wiley   +1 more source

Mandatory Audits of Private Companies

International Journal of Auditing, EarlyView.
ABSTRACT We examine mandatory audits using Spanish private companies to generate insight into (1) how audit thresholds vary in tightness and impact, (2) which audit thresholds are crossed to cause audit commencement and cessation, (3) whether firms take actions to avoid audits and (4) whether audits provide economic benefits.
Darren Henderson, Min Jeong Hong, Kaleab Mamo   +2 more
wiley   +1 more source

Can analyst coverage reduce corporate tax avoidance? Evidence from China. [PDF]

PLoS One
Shi X, Shen Y, Wang Y, Han J.
europepmc   +1 more source

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

TARFA: A Novel Approach to Targeted Accounting Range Factor Analysis for Asset Allocation. [PDF]

Entropy (Basel)
de Leon JJ, Medda F.
europepmc   +1 more source

Accelerating Platform User Growth: Pinduoduo's Multi‐Motivational Selfish Referral Strategy

Information Systems Journal, EarlyView.
ABSTRACT Referral strategies, whereby existing platform users recruit new users and thereby strengthen same‐side network effects, have long been central to digital platforms' efforts to grow the installed user base. Current referral strategies often require the referee to complete a transaction as a prerequisite for the referrer to receive the reward ...
Runyu Shi, Panos Constantinides, Federico Iannacci   +2 more
wiley   +1 more source

Options for student loan repayment matter. [PDF]

Proc Natl Acad Sci U S A
Abraham KG.
europepmc   +1 more source