Results 271 to 280 of about 153,380 (377)

Dynamic Connectedness and Hedging Effectiveness Between Green Bonds, ESG Indices, and Traditional Assets

open access: yesEuropean Financial Management, EarlyView.
ABSTRACT This study highlights the significance of incorporating environmental, social, and governance (ESG) criteria within investment strategies to strengthen risk management in volatile markets. Employing time‐varying parameter vector autoregressions and dynamic conditional correlation generalized autoregressive conditional heteroskedasticity models,
Mohamed Arouri   +2 more
wiley   +1 more source

Unintended Consequences of ‘The Plan for Growth’: Earnings Management in the United Kingdom

open access: yesEuropean Financial Management, EarlyView.
ABSTRACT Using public UK firm data for 2006–2015, I examine whether a government policy can unintentionally promote earnings management. The Plan for Growth 2011 aims to reduce the overall burden of regulation on businesses to help them grow faster. Motivated by such higher growth expectations, opportunistic executives can manage earnings to hit those ...
Onur Kemal Tosun
wiley   +1 more source

Knowledge Commercialization and University Audit Fees: A UK‐Based Study

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT In the face of stiffening sector competition and reduced government funding, universities in many countries increasingly seek to diversify their revenue. One prominent way employed by universities to achieve revenue diversification is the commercialization of research knowledge. However, knowledge commercialization could be regarded as a risky
Shuo Sun, Dennis De Widt, Rhys Andrews
wiley   +1 more source

Performance Auditing Trends at a Supreme Audit Institution: UK National Audit Office, 1999 to 2021

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT Performance audits have become increasingly important across the world. Scholars know that a variety of practices are incorporated within performance audits and have mapped this diversity. However, few quantitative studies examine performance auditing as a practice. This study fills that gap.
Amir Michael   +3 more
wiley   +1 more source

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