Results 111 to 120 of about 368,845 (286)
The Risk Culture Scale: A Measurement Tool to Comprehensively Assess Banks’ Risk Culture
Abacus, EarlyView.In the wake of recent financial crises and scandals, risk culture has increasingly become the focus of various actors, such as supervisors, financial service providers, academics, and consultants. While it is acknowledged that a proper risk culture is needed to make banks safer, as an intangible, organizational, and social phenomenon, risk culture is ...
Niclas Dürst, Jennifer Kunz
wiley +1 more source
Karl Barth: comentarista de la "Dei Verbum"
Estudios Eclesiásticos, 1991 Quizás no sea conocido fuera de los círculos de especialistas, que, la Constitución conciliar sobre la divina Revelación tuviera en Karl Barth uno de sus mas cuidadosos lectores.
José J. Alemany
doaj
Abacus, EarlyView.This study examines whether comparable financial information can mitigate differences between individual and institutional investors’ trading behaviour, particularly behaviour that is shaped by investor sentiment. The results indicate that the higher the comparability, the smaller the gap in trading behaviour driven by investor sentiment between ...
Eun Hye Jo, Jung Wha (Jenny) Lee
wiley +1 more source
Abacus, EarlyView.Initial public offering (IPO) underpricing, driven by information asymmetry, is a prevalent and serious global phenomenon. In addition to the influence of information providers such as IPO firms, investors’ ability to acquire information may also significantly affect IPO underpricing.
Haipeng Yu +3 more
wiley +1 more source
Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation
Abacus, EarlyView.The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose +2 more
wiley +1 more source
Mitigating policy uncertainty: What financial markets reveal about firm‐level lobbying
American Journal of Political Science, EarlyView.Abstract Elections can lead to substantial policy changes and, thus, are a significant source of risk. Firms can respond to such policy uncertainty by lobbying, but it is hard to quantify whether they do so and, if so, how much lobbying benefits them. We construct a new dataset and leverage investors’ expectations of variability in stock returns in the
Kristy Buzard +2 more
wiley +1 more source
Insights From Academic Research on IFRS 9: A Review of the Literature
Australian Accounting Review, EarlyView.ABSTRACT International Financial Reporting Standard (IFRS) 9 Financial Instruments replaced International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement, effective 1st January 2018. This study synthesises empirical research on IFRS 9, focused on the three phases of the standard‐setting process: classification and ...
Zeting Zang, Humayun Kabir, Tom Scott
wiley +1 more source
Regressing to Nature: Culture Industry and Fascism in Times of Ecological Crisis
Constellations, EarlyView.
Heiko Stubenrauch
wiley +1 more source
British Journal of Psychology, EarlyView.Abstract Social norms are powerful predictors of pro‐environmental behaviour. At the same time, conspiracy beliefs are prevalent that can reduce individuals' efforts to act pro‐environmentally and might impede the influence of social norms. Across three cross‐sectional studies in three countries (Germany, UK, US; total N = 1037), we investigated the ...
Kevin Winter +2 more
wiley +1 more source
ReligionsThis essay responds to Paul Molnar’s Torrance-inspired critique that Barth inappropriately read back elements of subordination into the immanent trinity, improperly introducing a notion of hierarchy within God’s life.
James (Jimmy) Myers
doaj +1 more source