Results 91 to 100 of about 841 (212)
The British Journal of Sociology, EarlyView.ABSTRACT In recent years, sociological interest in the study of social class—particularly its subjective dimensions—has intensified. This article contributes to this growing body of literature by focusing on Poland as a case within the Central and Eastern European region.
Justyna Kajta, Stefan Bieńkowski
wiley +1 more source
The British Journal of Sociology, EarlyView.ABSTRACT Using biographical methods, the study explores the lives of 34 young people undertaking engineering apprenticeships in Teesside, Northeast England. It examines why working‐class youth in a deindustrialised region might be attracted to engineering, how they might secure apprenticeship, and the invaluable role households play in orchestrating ...
Anoop Nayak, Graham Gaunt
wiley +1 more source
The British Journal of Sociology, EarlyView.ABSTRACT This study examines experiences and perceptions of economic insecurity across individual social trajectories within the context of pervasive financialization in Canada. Drawing on a comprehensive pan‐Canadian survey (n = 7483) and set of interviews (n = 127) collected as part of the Great Canadian Class Study (GCCS), we use a mixed‐methods ...
Michelle Maroto +3 more
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT Existing estimates of how much income US multinational corporations (MNCs) shift out of the United States differ dramatically, and most cannot identify which specific firms do the shifting. We use data from firms' public financial reports to derive firm‐year estimates of US MNCs' outbound income shifting.
Scott D. Dyreng +2 more
wiley +1 more source
The Ideology of Sovereign Money: How Bitcoin Harms Politics
Constellations, EarlyView.
Nanna Lilletvedt Sæten
wiley +1 more source
Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting
Abacus, EarlyView.We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose +3 more
wiley +1 more source
The law of AI knowledge distillation
American Business Law Journal, EarlyView.Abstract Knowledge distillation—the practice of training a compact student model on the outputs of a larger teacher model—has emerged as the fastest‐growing technique for replicating and disseminating frontier artificial intelligence (AI) capabilities.
Taorui Guan
wiley +1 more source
The effect of CEO adverse professional experience on management forecast pessimism
Accounting &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
Auditor industry expertise and the predictive power of the deferred tax valuation allowance
Accounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton +2 more
wiley +1 more source
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