Results 211 to 220 of about 21,211 (308)
ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier +2 more
wiley +1 more source
Firm‐Level Political Risk and Earnings Manipulation
ABSTRACT Using recently developed proxies for firm‐level political risk and earnings manipulation, we test the limited attention theory. Contrary to Hirshleifer and Teoh's core prediction that investor attention is associated with less managerial manipulation, we find that firm‐level political risk, serving as a proxy for investor attention, is ...
Hui L. James, Thanh Ngo, Jurica Susnjara
wiley +1 more source
The law on oncological oblivion in the Italian and European context: How to best uphold the cancer patients' rights to privacy and self-determination? [PDF]
Tripi D +5 more
europepmc +1 more source
Randomly Albright: The End of Judge Shopping in the Western District of Texas?
ABSTRACT Because judges exercise discretion in how they handle and decide cases, heterogeneity across judges can affect case outcomes and, thus, preferences among litigants for particular judges. However, selection obscures the causal mechanisms that drive these preferences.
Christian Helmers +2 more
wiley +1 more source
Complexity and Robustness of Public-Private Partnership Networks. [PDF]
Zhao N, Jiang X, Bai L.
europepmc +1 more source
Quality Regulation and Unexpected Gaming: Evidence From Mandating Flight Delay Compensation
ABSTRACT Policies that target a single aspect of agents' motivation may lead to their diminished efforts in other areas. This paper examines the effect of the European Union's flight delay compensation policy on flight on‐time performance by exploiting a unique policy variation in a difference‐in‐differences framework.
Jingyi Xing
wiley +1 more source
Students must not be collateral damage in immigration clampdowns. [PDF]
Kamerlin SCL.
europepmc +1 more source
When attentive insider trading matters: Evidence from government investment
Abstract We examine whether insiders can exploit public information to increase their trading profitability. By exploiting, as a quasi‐natural experiment, the Bipartisan Infrastructure Law (BIL), announced in the U.S. in March 2021 and implemented in November 2021, we provide evidence that insiders earn higher profits when government investment plans ...
Dimitris Petmezas +3 more
wiley +1 more source
Bank geographic deregulation, new credit accounts, and consumer credit
Abstract The bank deregulation literature documents positive effects of intrastate branching—allowing expansion of bank‐branch network within a state—on real economic outcomes such as income growth, income insurance, income inequality, and homeownership.
Chintal Ajitbhai Desai
wiley +1 more source

