Results 151 to 160 of about 208,198 (304)

Agency Costs and Investment Behavior [PDF]

How do differences in the credit channel affect investment behavior in the U.S. and the Euro area? To analyze this question, we calibrate an agency cost model of business cycles.
Dorofeenko, Viktor, Lee, Gabriel S., Salyer, Kevin D.   +2 more
core  

Audit Committee Networks and Audit Fees: A European Analysis

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the association between audit committee member networks and audit fees in a sample of 225 publicly traded firms from eight European countries between 2005 and 2020. Using social network analysis, we find that director interconnections—established through overlapping board memberships—are associated with audit fees.
Ruth García‐Cobo, César Zarza Herranz, Félix J. López Iturriaga   +2 more
wiley   +1 more source

Financial constraints and corporate bankruptcy risks in China: The buffer role of cash holdings. [PDF]

PLoS One
Luu QT, Nguyen HTT, Tran TND, Ho TT.
europepmc   +1 more source

Defence Contracting and Accrual‐Based Earnings Management

Accounting &Finance, EarlyView.
ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz, Juan Pedro Sánchez‐Ballesta, Natalia Utrero‐González, José Yagüe   +3 more
wiley   +1 more source

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

Nat Genet
LoTempio JE, Donohue CR, Moreno JD, Santos Rutschman A, Sarnoff J, Sinha MS, Stoeger T, Contreras JL.   +7 more
europepmc   +1 more source

Measuring the time‐varying market efficiency in the prewar and wartime Japanese stock market, 1924–1943

Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.
Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley   +1 more source

Quasi-Maximum Likelihood for Estimating Structural Models. [PDF]

Stud Nonlinear Dyn Econom
Ben-Abdellatif M, Ben-Ameur H, Chérif R, Fakhfakh T.   +3 more
europepmc   +1 more source

Vulture Funds, Cognitive Costs, and LBO Bankruptcies

Finance Contrôle Stratégie
The financial distress of companies subject to leveraged buyouts (LBO) might help explain their bankruptcy. The current research establishes a link between the presence of vulture funds and an increased probability of bankruptcy following LBOs. With an exploratory study, the author reveals that the characteristics of companies under LBO facilitate the ...
openaire   +3 more sources

Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad

Asia‐Pacific Economic History Review, EarlyView.
Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley   +1 more source

The long-term and short-term effects of interest rate volatility on corporate bankruptcy risk: An industry and supply chain perspective. [PDF]

PLoS One
Chen L, Zhang K, Yang X.
europepmc   +1 more source