Results 201 to 210 of about 47,560 (302)

Gender Justice in the Triple Planetary Crisis: A Scoping Review

Journal of Advanced Nursing, EarlyView.
ABSTRACT Aim To identify and report how gender justice is conceptualised and discussed in contemporary health literature in relation to the Triple Planetary Crisis of climate change, pollution and biodiversity loss, with a particular focus on the experiences of women and gender‐diverse populations, and the representation of nurses and other healthcare ...
Catelyn Richards, Micah Peters, Julia Charalambous, Lila Singh‐Peterson, Lucy Osborn, Aletha Ward, Jessica LeClair, Tracy Levett‐Jones   +7 more
wiley   +1 more source

Do Fair Value Adjustments Excluded From Net Income Convey New Information That Is Complementary to GAAP Earnings?

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We use banks’ quarterly fair value disclosures to perform the first short‐window event study of fair value adjustments excluded from net income and offer three main results. First, we find that fair value adjustments for banks’ loan portfolios are positively associated with short‐window stock returns and that they impact investors’ response to
John L. Campbell, Samuel O. Davidson, Catherine Shakespeare   +2 more
wiley   +1 more source

Firm‐Level Political Risk and Earnings Manipulation

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT Using recently developed proxies for firm‐level political risk and earnings manipulation, we test the limited attention theory. Contrary to Hirshleifer and Teoh's core prediction that investor attention is associated with less managerial manipulation, we find that firm‐level political risk, serving as a proxy for investor attention, is ...
Hui L. James, Thanh Ngo, Jurica Susnjara
wiley   +1 more source

Green investors and ESG ratings divergence. [PDF]

Sci Rep
Ge Y, Zhang R, Zhu H.
europepmc   +1 more source

Governance Gambit: The Unforeseen Impact on Disclosure Quality

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT Extensive research in earnings management has focused on understanding managerial bias and its impact on disclosure quality. This study extends this literature by introducing a model of earnings management with dual oversight mechanisms. The first is internal supervision, such as internal controls and audit committees, which operates before ...
Neta Gilat
wiley   +1 more source

CEO Narcissism and Related Party Transactions

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine the association between CEO narcissism and the likelihood of engaging in related party transactions (RPTs) and its influence on the value implications of these transactions. Furthermore, we investigate the effect of board monitoring on the relationship between CEO narcissism and the value effects of RPTs. We find that CEO narcissism
Anwer S. Ahmed, Bilal Al‐Dah, Mustafa A. Dah, Moataz El‐Helaly   +3 more
wiley   +1 more source

Earnings management and readability of CSR report: Evidence from China. [PDF]

PLoS One
Ren B, Yao S.
europepmc   +1 more source

Unveiling Synergy Gains in Divestitures Using Options Market Information1

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We use stock and options information to decompose and provide a practical measure of the market's beliefs about the different sources of value creation from divestitures. We find that divestitures generate economically significant synergy gains that exceed $1 billion for both acquirers and sellers.
Vinay Patel, David Michayluk, Anirudh Dhawan   +2 more
wiley   +1 more source