Results 111 to 120 of about 1,378 (255)

The Impact of Corporate Social Irresponsibility in the Agri‐Food Sector and Its Policy Implications

Journal of Agricultural Economics, EarlyView.
ABSTRACT The financial impacts of Corporate Social Irresponsibility (CSI) on publicly traded agricultural firms are analysed using an EGARCH event‐study framework and 18,635 CSI incidents. We find that CSI events are associated with significantly lower stock returns and elevated market volatility. The clearest and most persistent return penalties arise
Erdinc Akyildirim, Shaen Corbet, Riccardo Scarpa, Frank Scrimgeour   +3 more
wiley   +1 more source

Insurance and the Challenge of Governing Risks Beyond National Limits

Global Policy, EarlyView.
ABSTRACT Even as the legitimacy of states appears to derive ever more explicitly from nationalist claims, nation‐states and national economies remain deeply entangled. In the face of border‐spanning risks, governments face both rising pressures for self‐centered policies and demands for more extensive transnational collaboration.
Louis W. Pauly
wiley   +1 more source

Lending Relationships Along Ownership Lines: Institutional Cross‐Ownership and Bank Loan Contracts Relations de prêt selon les structures de propriété : propriété croisée institutionnelle et contrats de prêt bancaire

Contemporary Accounting Research, EarlyView.
ABSTRACT We find that banking relationships built through institutional cross‐ownership influence the granting of loans as well as loan contract terms. Firms that are newly added to institutional cross‐owners' portfolios are more likely to borrow from banks that previously issued loans to other firms within the same portfolio.
Zhiming Ma, Edward Owens, Derrald Stice, Danye Wang   +3 more
wiley   +1 more source

Voluntary Disclosure Through the Prominence of Risk Factors in the 10‐K Information facultative par le biais de la mise en avant des facteurs de risque dans le formulaire 10‐K

Contemporary Accounting Research, EarlyView.
ABSTRACT Prior research finds that the textual content of Item 1A risk factor disclosures in 10‐K filings provides valuable information about firm risk. However, less is known about whether the ordering of these disclosures conveys useful information.
Michael Chin, Yue Liu, Kevin Moffitt
wiley   +1 more source

Do PCAOB Inspection Deficiencies Related to Management Review Controls Affect Financial Reporting Decisions? Evidence From Goodwill Impairments Les déficiences relevées lors des inspections du PCAOB relatives aux contrôles de revue de la direction influencent‐elles les décisions en matière d'information financière? Données issues des dépréciations du goodwill

Contemporary Accounting Research, EarlyView.
ABSTRACT We examine whether PCAOB inspection deficiencies related to management review controls (MRCs) affect financial reporting decisions. Using the goodwill impairment setting, we find that firms are more likely to record goodwill impairments when their auditors have received more PCAOB inspection deficiencies related to goodwill MRCs.
Kenneth L. Bills, Chris E. Hogan, Jennifer E. Puccia   +2 more
wiley   +1 more source

Using Financial Accounting Information to Estimate the Income Shifting of US Multinationals Utilisation des renseignements comptables pour estimer le transfert de revenus des multinationales américaines

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, Robert Hills, Kevin S. Markle   +2 more
wiley   +1 more source

The Effectiveness of Discriminant Models Based on the Example of the Manufacturing Sector

Operations Research and Decisions, 2017
The best models of bankruptcy prediction have been selected that can indicate the deteriorating situation of a company several years before bankruptcy occurs.
Sebastian Klaudiusz Tomczak, Edward Radosiński   +1 more
doaj  

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, Muhammad Jahangir Ali, Syed Shams, Muhammad Shahin Miah   +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

Possibilities of qualitative modeling in bankruptcy predictions

, 2011
The issue of bankruptcy has long been paid a considerable interest at practical and theoretical levels using more sophisticated tools such as genetic algorithms, neural networks, statistical methods etc. This article describes application of less a used method of Qualitative models which can forecast changes in trends and thus contribute to solving the
Krejčíř, Jaroslav, Rašková, Hana, Dohnal, Mirko   +2 more
openaire   +1 more source