Results 191 to 200 of about 5,622,963 (303)

Political Accountability During Crises: Evidence From 40 Years of Financial Policies

open access: yesInternational Economic Review, EarlyView.
ABSTRACT We show that politicians facing a binding term limit are more likely to engage in financial deliberalization than those facing reelection, but only in the wake of a financial crisis. In particular, they implement policies that tend to favor incumbent financial institutions over the general population, such as increasing barriers to entry in ...
Orkun Saka, Yuemei Ji, Clement Minaudier
wiley   +1 more source

A Quantile Model of Firm Investment

open access: yesInternational Economic Review, EarlyView.
ABSTRACT Are firms risk averse? We propose a dynamic model of firm investment under uncertainty that captures firms' risk attitudes through quantile preferences. The firm maximizes its present value, defined as current profits and investment plus the discounted value of the τ$\tau$‐quantile of its value next period.
Heitor Almeida   +3 more
wiley   +1 more source

Who Bears the Pen? Audit Partner–Manager Report Signatures, Multilevel Accountability and Audit Quality in China

open access: yesInternational Journal of Auditing, EarlyView.
ABSTRACT Using data pertaining to China's mandatory two‐signature regime, under which a certified public accountant licensed as an audit manager can serve as an audit report signatory, we examine whether reallocating accountability within the audit engagement team is associated with audit quality.
Yanming Cao   +3 more
wiley   +1 more source

Changes in Audit Risk Responses During Times of Crisis: Evidence From Key Audit Matters in China

open access: yesInternational Journal of Auditing, EarlyView.
ABSTRACT This study examines how auditors adjust their risk responses to the COVID‐19 pandemic, an exogenous shock that heightened uncertainty and constrained access to audit evidence. Using manually collected audit‐procedure disclosures from Key Audit Matters (KAMs) for Chinese A‐share listed companies from 2017 to 2022, we employ a generalized ...
Zhiying Hu, Wenhui Jin, Yuyu Zhang
wiley   +1 more source

Guises of Despair

open access: yes
European Journal of Philosophy, EarlyView.
Béatrice Han‐Pile
wiley   +1 more source

Striking for a Just Transition? North American Auto Unions and the Electric Vehicle Transition

open access: yesIndustrial Relations: A Journal of Economy and Society, EarlyView.
ABSTRACT Decarbonization heightens risks for workers, but union strategies shape how these risks are managed and whether new jobs offer quality employment. This paper compares U.S. and Canadian auto unions during the 2023 Detroit Three bargaining, focusing on strategic capacities and internal politics to explain their divergent responses to the EV ...
Mathieu Dupuis, Ian Greer, Dongwoo Park
wiley   +1 more source

Home - About - Disclaimer - Privacy