Results 131 to 140 of about 5,176 (265)

Does the All‐Star Award Affect Chinese Analysts' Performance? Evidence From a Regression Discontinuity Design and the Field Le prix All‐Star influence‐t‐il le rendement des analystes chinois ? Données probantes issues d'une régression sur discontinuité et du terrain

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the effect of the All‐Star award on the performance of Chinese financial analysts. Leveraging unique voting data from 2007 to 2016 and a regression discontinuity design (RDD), we find that the All‐Star award significantly enhances recipients' fundamental analysis. Awarded analysts issue more accurate earnings forecasts, and
Congcong Li, Shaokun Li, Hai Lu
wiley   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

open access: yesAbacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun   +2 more
wiley   +1 more source

Global agricultural value chains and food prices

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract We study the relationship between the extent of participation in global agricultural value chains (GAVCs) and food prices at the country level. Using longitudinal data on a sample of 138 countries for the period 2000–2015 and a shift‐share instrumental variable design, we study how the extent of a country's participation in GAVCs in a given ...
Bernhard Dalheimer, Marc F. Bellemare
wiley   +1 more source

Financial toxicity after trauma and acute care surgery: recommendations for measuring long-term financial hardship. [PDF]

open access: yesTrauma Surg Acute Care Open
Haddad D   +14 more
europepmc   +1 more source

English Earnings Conference Calls and Foreign Investors in the Korean Stock Market*

open access: yesAsia-Pacific Journal of Financial Studies, EarlyView.
Abstract Based on a sample of Korean public firms in the period 2002–2022, we document that foreign ownership and trading volumes increase in subsequent quarters when firms provide earnings calls in English. Stock price synchronicity also increases in subsequent quarters.
Ryoonhee Kim, Kyung Hee Park
wiley   +1 more source

Mitigating tough times? How material self‐interest influences citizens' welfare state behavior

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract It is a long‐standing view that citizens support the welfare state because it provides insurance against future income losses. However, existing studies have struggled to isolate the effect of future‐oriented material self‐interest from normative and political predispositions.
Matias Engdal Christensen
wiley   +1 more source

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