Results 281 to 290 of about 510,533 (353)

When the Former CEO Acts as Board Chair: Does This Matter to Debt Policy and Risk of Default?

Abacus, EarlyView.
This paper scrutinizes the interconnections between debt capital raising, firm risk of default, and the presence of a former CEO who now serves as a board chairperson, referred to as the Chair‐Former‐CEO (CFC). Employing a sample of the largest non‐financial firms within the US S&P 100 from 2002 to 2018, our results reveal that, when compared to their ...
Vu Quang Trinh, Aly Salama, Basil Al‐Najjar   +2 more
wiley   +1 more source

Trends in motives for attempts to reduce alcohol consumption among risky adult drinkers in England: A representative population survey, 2017-2024. [PDF]

Drug Alcohol Depend Rep
Kale D, Buss V, Oldham M, Brown J, Shahab L, Jackson S.   +5 more
europepmc   +1 more source

Co‐opted Boards and the Obfuscation of Financial Reports

Abacus, EarlyView.
This study investigates the relationship between board co‐option and the obfuscation of financial disclosures in a comprehensive sample of 9,620 10‐K filings by 1,076 US‐listed firms between 1996 and 2018. Our empirical results are consistent with our hypotheses that board co‐option partly explains the obfuscation of financial reports.
Abongeh A. Tunyi, Tanveer Hussain, Geofry Areneke, Jacob Agyemang   +3 more
wiley   +1 more source

Prevalence of Nicotine Pouch Use Among Youth and Adults in Great Britain-Analysis of Cross-Sectional, Nationally Representative Surveys. [PDF]

Nicotine Tob Res
Brose L, Bunce L, Cheeseman H.
europepmc   +1 more source

The Risk Culture Scale: A Measurement Tool to Comprehensively Assess Banks’ Risk Culture

Abacus, EarlyView.
In the wake of recent financial crises and scandals, risk culture has increasingly become the focus of various actors, such as supervisors, financial service providers, academics, and consultants. While it is acknowledged that a proper risk culture is needed to make banks safer, as an intangible, organizational, and social phenomenon, risk culture is ...
Niclas Dürst, Jennifer Kunz
wiley   +1 more source

Media coverage as a moderator in the nexus between audit quality and ESG performance: Evidence from China. [PDF]

PLoS One
Cai C, Hazaea SA, Alsayegh MF, Sahu M, Raid M, Al-Ahdal WM.   +5 more
europepmc   +1 more source

Investment centre manager's multiperiod fairness perceptions and intertemporal dependency

Accounting &Finance, Volume 65, Issue 1, Page 3-36, March 2025.
Abstract This paper explores the motivation of investment centre managers when their investment centre's performance is affected by decisions made by their predecessor. Through a qualitative case study of a Japanese manufacturer, the effectiveness of conventional remedies for motivational issues and further motivational issues caused by the same ...
Hiroyuki Selmes‐Suzuki
wiley   +1 more source

Finnish parliamentary speeches dataset. [PDF]

Sci Data
Simola S, Nieminen J, Tukiainen J.
europepmc   +1 more source

The effect of CEO adverse professional experience on management forecast pessimism

Accounting &Finance, Volume 65, Issue 1, Page 219-250, March 2025.
Abstract We examine how CEOs' past experiences of corporate distress affect their subsequent forecast behaviour. We find that CEOs who experienced distress in a non‐CEO position at another firm issue more pessimistic management earnings forecasts after becoming CEO at their current firm.
Eunice S. Khoo, Louise Y. Lu, Zihang Peng   +2 more
wiley   +1 more source