Results 211 to 220 of about 134,044 (293)

Reputational risk and target selection: An evidence from China

open access: yesInternational Journal of Finance &Economics, EarlyView.
Abstract Do bidders with pre‐deal lower (higher) reputational risk select targets with lower (higher) reputational risk in the existing and new markets? Past research on the role of reputation suggests that reputable firms make conservative investment decisions to maintain their reputation.
Tanveer Hussain   +2 more
wiley   +1 more source

COVID‐19, Board of Directors and Pessimism in Annual Reports: An Intention to Mitigate Litigation Risk

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study examines the impact of corporate COVID‐19 disclosure on the negative tone (pessimism) in annual reports. We also investigate how board size and board independence influence pessimism in annual reports. Using a U.K. sample from 2020, we employ various techniques to explore the COVID‐19 disclosure‐pessimism nexus.
Khaldoon Albitar   +3 more
wiley   +1 more source

Empowering Women to Lead Cybersecurity: The Effect of Female Executives on Disclosure Sentiment

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates the impact of gender diversity (i.e., the presence of female executives on corporate boards) on the sentiment of cybersecurity information disclosure, including its likelihood, magnitude, and tone. We develop a unique dataset providing an extensive view of the development and evolution of cybersecurity‐related ...
Marwa Elnahass   +2 more
wiley   +1 more source

An Ensemble Model Minimising Misjudgment Cost: Empirical Evidence From Chinese Listed Companies

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT Predicting corporate financial distress is critical for bank lending and corporate bond investment decisions. Incorrect identification of default status can mislead lenders and investors, leading to substantial losses. This paper proposes an ensemble model that minimises the overall cost of misjudgment by considering the imbalanced ratio ...
Kunpeng Yuan   +2 more
wiley   +1 more source

Neural processing of laughter in depression. [PDF]

open access: yesSci Rep
Ethofer T   +8 more
europepmc   +1 more source

The Impact of Say‐On‐Pay on Firm Efficiency in Anglo‐Saxon Economies—Do CEO Personal Traits and CG Mechanisms Matter?

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT In this study, we explore how the personal traits of CEOs and corporate governance mechanisms moderate the link between say‐on‐pay (SOP) votes and various aspects of firm efficiency. Our sample consists of 1931 firms listed in four Anglo‐Saxon economies (i.e., USA, UK, Canada and Australia) during a period of notable regulatory changes.
Essam Joura   +3 more
wiley   +1 more source

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