Results 191 to 200 of about 1,593,604 (250)

CEO Self‐Regulation and the Cost of Equity Capital

Financial Review, EarlyView.
ABSTRACT We explore the association between CEO self‐regulation and the cost of equity capital by distinguishing between two dimensions of regulatory focus—promotion focus and prevention focus—based on Higgins' (1997) framework. A promotion focus prioritizes positive stimuli, accomplishment, and growth, while a prevention focus emphasizes negative ...
Ann Ling‐Ching Chan, Kyunghwa Yu
wiley   +1 more source

Modern models for predicting bankruptcy to detect early signals of business failure: Evidence from Montenegro. [PDF]

PLoS One
Vukčević M, Lakićević M, Melović B, Backović T, Dudić B.   +4 more
europepmc   +1 more source

Religiosity and Debt Maturity: International Evidence

Financial Review, EarlyView.
ABSTRACT This paper examines the association between country‐level religiosity and corporate debt maturity. We develop competing predictions reflecting creditor‐ and borrower‐side channels through which religiosity may favor either shorter or longer maturity. Using 407,399 firm‐year observations from 56 countries and territories over 1996–2021, we find
Xingyu Chen, Dequan Jiang, Xin Liu, Changqiu Yu, Steven Xiaofan Zheng   +4 more
wiley   +1 more source

Principles and Policy Recommendations for Comprehensive Genetic Data Governance. [PDF]

Proc AAAI ACM Conf AI Ethics Soc
Ramanan V, Vinod R, Williams C, Ramachandran S, Venkatasubramanian S.   +4 more
europepmc   +1 more source

A Quantile Model of Firm Investment

International 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, Murillo Campello, Luciano de Castro, Antonio F. Galvao   +3 more
wiley   +1 more source

Quarterly financial statements Data for Russian firms. [PDF]

Data Brief
Marakueva M, Popova P.
europepmc   +1 more source

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

International 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, Jengfang Chen, Meiting Lu, Grant Richardson   +3 more
wiley   +1 more source

Corporate financial distress prediction with multiperiod annual report data: A fusion deep neural network model. [PDF]

PLoS One
Wang C, Gong P, Li J, Wang Z.
europepmc   +1 more source

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

International 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

Predictive modeling of corporate financial risk and its implications for health economics and public health efficiency. [PDF]

Front Public Health
Zhi W, Kang Y.
europepmc   +1 more source