Results 211 to 220 of about 4,698 (262)

The Determinants of ESG Ratings: Rater Ownership Matters

Journal of Accounting Research, EarlyView.
ABSTRACT We examine whether and how common ownership affects Environmental, Social, and Governance (ESG) ratings—an important research question given the increasing use of these ratings in investment decisions and corporate evaluations. We find that companies with major shareholders in common with the rating agency (“sister firms”) tend to receive ...
Dragon Yongjun Tang, Jiali Yan, Yaqiong Yao   +2 more
wiley   +1 more source

Aggregated Compensation Peer Group Disclosure and Managerial Labor Market Competition: A Network Analysis

Journal of Accounting Research, EarlyView.
ABSTRACT In this paper, we develop novel measures of managerial labor market classification and competition by constructing networks of compensation benchmarking peers disclosed in proxy statements. These networks represent firms’ relative positions within the managerial labor market.
RAY RUI GAO, YIFEI LU
wiley   +1 more source

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

Journal of Accounting Research, EarlyView.
ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER, JOHN GALLEMORE, JARON WILDE   +2 more
wiley   +1 more source

Trimodal age distribution of frequent attendance at the emergency department: a descriptive analysis of national, English, secondary care data using a retrospective cohort. [PDF]

BMJ Open
Marshall C, Kumar A, Saraiva S, Saraiva S, West RM, Mason SM, Burton CD, van der Feltz-Cornelis CM, Lee W, Lee W, Bojke C, Mattock R, de la Haye S, Relton SD, Guthrie E.   +14 more
europepmc   +1 more source

The unbearable (financial) burdens of parenting

The British Journal of Sociology, EarlyView.
Alya Guseva
wiley   +1 more source

Beyond Old Boys' Clubs: Financial Analysts' Utilization of Professional Connections

Journal of Accounting Research, EarlyView.
ABSTRACT Women often lack the opportunity to join exclusive social clubs, limiting the benefits they derive from their social networks. We investigate whether, when given the opportunity to interact with the right people in a professional setting, women gain greater advantages from these connections for career performance and advancement compared to ...
MENGQIAO DU, RACHEL XI ZHANG
wiley   +1 more source

Why companies have low debt? An empirical evidence in Korea. [PDF]

Heliyon
Ra Y.
europepmc   +1 more source

How investors account for the quick and the dead

The British Journal of Sociology, EarlyView.
Frederick F. Wherry
wiley   +1 more source