Results 91 to 100 of about 1,678 (198)
Contemporary Accounting Research, Volume 43, Issue 3, Page 1283-1337, Fall 2026.RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley +1 more source
Do universal owners behave like universal owners? The emergence of a financial sector norm
American Business Law Journal, Volume 63, Issue 3, Page 235-263, Fall 2026.Abstract The past few years have seen a surge in scholarship on universal ownership, systematic stewardship, and system‐level investing. These concepts describe the reality that large diversified owners of capital own a more or less representative slice of the market and therefore must concern themselves with systemic risks to the financial system as a
E. Quigley
wiley +1 more source
Conservation Science and Practice, Volume 8, Issue 9, September 2026.Abstract While ivory poaching has driven elephant declines across much of Africa, South Africa's populations have expanded steadily, sparking debate over ecological impacts and population control. Yet these debates have lacked a harmonized, long‐term national evidence base.
Timothy Kuiper +6 more
wiley +1 more source
The Role of Index Fund Ownership in the Era of Say‐on‐Pay
Financial Management, Volume 55, Issue 3, Page 485-505, Fall 2026.ABSTRACT We examine whether and how index funds influence executive compensation in the post‐Say‐on‐Pay era. Using the annual reconstitution of the Russell indexes as a source of exogenous variation in index fund ownership, we document a causal effect of index ownership on CEO pay structure.
Kiseo Chung, Hwanki Brian Kim
wiley +1 more source
Beta Estimation Under Infrequent Trading: A Machine Learning Approach
International Review of Finance, Volume 26, Issue 3, September 2026.ABSTRACT When shares are traded infrequently, beta estimates are often severely biased. We find that machine learning methods significantly improve forecasts of the conventional beta proxy in this infrequently traded market. They generate superior beta forecasts, statistically and economically outperforming the traditional model used by practitioners ...
Alejandro Maldonado Mendoza +1 more
wiley +1 more source
Unpacking the Local Pay Gap: New Insights Into CSR and Employee Relations
International Review of Finance, Volume 26, Issue 3, September 2026.ABSTRACT We examine the relationship between CEO local tournament incentives and corporate social responsibility (CSR) activities. Larger local pay gaps are linked to lower CSR engagement, driven exclusively by weaker performance in the employee relations dimension, characterized by fewer strengths and more concerns.
Hsin‐I Chou, Tu Nguyen, Jing Zhao
wiley +1 more source
Entropic Dynamics of Jump-Diffusion Option Pricing. [PDF]
Entropy (Basel)Abedi M.
europepmc +1 more source
The real option value of multistage agricultural research for development. [PDF]
PLoS OneSchiek B.
europepmc +1 more source
Water-modulated conformational heterogeneity underlies multiple timescales of primary charge separation in photosystem II. [PDF]
Nat CommunCapone M +6 more
europepmc +1 more source
Pricing callable bonds and optimal callable time under the Fractional Black-Scholes market
Electronic Journal of Differential EquationsThis article concerns the pricing of callable bonds and the determination of optimal call time under the fractional Black-Scholes model. By employing a discrete approximation of the continuous asset price process, we efficiently estimate the continuation
Yuecai Han, Yinong Wu, Xudong Zheng
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