Results 131 to 140 of about 88,152 (258)

The Impact of Corporate Social Irresponsibility in the Agri‐Food Sector and Its Policy Implications

open access: yesJournal of Agricultural Economics, EarlyView.
ABSTRACT The financial impacts of Corporate Social Irresponsibility (CSI) on publicly traded agricultural firms are analysed using an EGARCH event‐study framework and 18,635 CSI incidents. We find that CSI events are associated with significantly lower stock returns and elevated market volatility. The clearest and most persistent return penalties arise
Erdinc Akyildirim   +3 more
wiley   +1 more source

Changes In Medical Debt And Bankruptcy After Acute Traumatic Injuries, 2019-21. [PDF]

open access: yesHealth Aff (Millwood)
Scott JW   +7 more
europepmc   +1 more source

Insurance and the Challenge of Governing Risks Beyond National Limits

open access: yesGlobal Policy, EarlyView.
ABSTRACT Even as the legitimacy of states appears to derive ever more explicitly from nationalist claims, nation‐states and national economies remain deeply entangled. In the face of border‐spanning risks, governments face both rising pressures for self‐centered policies and demands for more extensive transnational collaboration.
Louis W. Pauly
wiley   +1 more source

Lending Relationships Along Ownership Lines: Institutional Cross‐Ownership and Bank Loan Contracts Relations de prêt selon les structures de propriété : propriété croisée institutionnelle et contrats de prêt bancaire

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We find that banking relationships built through institutional cross‐ownership influence the granting of loans as well as loan contract terms. Firms that are newly added to institutional cross‐owners' portfolios are more likely to borrow from banks that previously issued loans to other firms within the same portfolio.
Zhiming Ma   +3 more
wiley   +1 more source

Voluntary Disclosure Through the Prominence of Risk Factors in the 10‐K Information facultative par le biais de la mise en avant des facteurs de risque dans le formulaire 10‐K

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Prior research finds that the textual content of Item 1A risk factor disclosures in 10‐K filings provides valuable information about firm risk. However, less is known about whether the ordering of these disclosures conveys useful information.
Michael Chin, Yue Liu, Kevin Moffitt
wiley   +1 more source

Do PCAOB Inspection Deficiencies Related to Management Review Controls Affect Financial Reporting Decisions? Evidence From Goodwill Impairments Les déficiences relevées lors des inspections du PCAOB relatives aux contrôles de revue de la direction influencent‐elles les décisions en matière d'information financière? Données issues des dépréciations du goodwill

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We examine whether PCAOB inspection deficiencies related to management review controls (MRCs) affect financial reporting decisions. Using the goodwill impairment setting, we find that firms are more likely to record goodwill impairments when their auditors have received more PCAOB inspection deficiencies related to goodwill MRCs.
Kenneth L. Bills   +2 more
wiley   +1 more source

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