Results 231 to 240 of about 47,560 (302)

Uninformative news, limited attention and institutional investors

Journal of Risk and Insurance, EarlyView.
Abstract Using the universe of transaction‐level data in the U.S. corporate bond market around uninformative downgrades, we find an abnormal increase in trading volume, abnormal bond returns, and a subsequent reversal. On the contrary, we do not find a reversal for abnormal bond returns associated with informative rating actions.
Maria Efthymiou, Pingyi Lou, Andreas Milidonis   +2 more
wiley   +1 more source

Dynamic capital allocation in general insurance

Journal of Risk and Insurance, EarlyView.
Abstract This paper provides a model for allocating capital to different insurance lines with varying development periods for a value‐maximizing insurance company. In our model, the company makes capitalization and exposure decisions considering its capital level and its relevant loss history.
Qiheng Guo, Daniel Bauer, George H. Zanjani   +2 more
wiley   +1 more source

The nonlinear impact of ESG performance on audit pricing: Evidence from China. [PDF]

PLoS One
Li Y, Meng F.
europepmc   +1 more source

Lost in translation? Injunctions and patent enforcement in a transatlantic perspective

The Journal of World Intellectual Property, EarlyView.
Abstract As the European Directive on the Enforcement of Intellectual Property Rights (IPRED) marked the twentieth anniversary of its adoption, renewed calls have emerged for its revision, aimed at fostering a more effective application of the principle of proportionality in patent enforcement.
Giuseppe Colangelo
wiley   +1 more source

Can enterprise green transformation inhibit accrual earnings management? Evidence from China. [PDF]

Heliyon
Lei Y, Yan Y, Chen C, Luo T, Wang Y, Wu H.   +5 more
europepmc   +1 more source

Too Sensitive to Fail: The Impact of Sentiment Connectedness on Stock Price Crash Risk. [PDF]

Entropy (Basel)
Cao J, He G, Jiao Y.
europepmc   +1 more source

Employee education, labor protection intensity and auditor risk perception. [PDF]

PLoS One
Shen X, Wu A, Ding Y, Sun Q, Liu M.
europepmc   +1 more source

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Accruals earnings management proxies: Prudent business decisions or earnings manipulation?

Journal of Business Finance and Accounting, 2022
AbstractOver the last 5 years, the top accounting journals have published 388 articles that incorporate an empirical proxy for accruals‐based earnings management. Researchers use these proxies to measure diverse managerial activities that represent fundamentally different constructs (from beneficial earnings management at one end of the spectrum to ...
Theodore E Christensen, Adrienna Huffman, Melissa F Lewis-Western   +2 more
exaly   +3 more sources

Corporate Governance and Accruals Earnings Management

Managerial and Decision Economics, 2011
Bekiris, Fivos V., Doukakis, Leonidas C.
exaly   +5 more sources