Results 171 to 180 of about 415,533 (390)

Can individual auditors' career advancements predict audit partner quality?

open access: yesContemporary Accounting Research, EarlyView.
Abstract This mixed‐methods study investigates whether individual auditors' career advancements to more prestigious audit firms can predict their audit quality. Using hand‐collected data on more than 2,000 audit partners from professional networking website profiles, I identify audit partners with advancements from less to more prestigious audit firms ...
Joseph A. Micale
wiley   +1 more source

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

open access: yesAbacus, 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   +2 more
wiley   +1 more source

Bankruptcy and small business - lessons from the US and recent reforms [PDF]

open access: yes
Konkurs, Klein- und Mittelunternehmen, Insolvenzrecht, Rechtsreform, Vereinigte Staaten, Bankruptcy, Small and medium-sized enterprises, Bankruptcy law, Legal reform, United ...
Michelle White
core  

Investment centre manager's multiperiod fairness perceptions and intertemporal dependency

open access: yesAccounting &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

The homeownership experience of households in bankruptcy [PDF]

open access: yes
This paper provides the first in-depth analysis of the homeownership experience of households in bankruptcy. The authors consider households who are homeowners at the time of filing.
Sarah W. Carroll, Wenli Li
core  

The effect of CEO adverse professional experience on management forecast pessimism

open access: yesAccounting &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   +2 more
wiley   +1 more source

What do we know about Chapter 13 personal bankruptcy filings? [PDF]

open access: yes
Since 1980, the number of households filing for bankruptcy has more than tripled. This drastic increase in personal bankruptcy filings led to substantial debate among economists and policymakers.
Wenli Li
core  

Impact of the 23andMe bankruptcy on preserving the public benefit of scientific data. [PDF]

open access: yesNat Genet
LoTempio JE   +7 more
europepmc   +1 more source

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