Research on a financial fraud identification model by fusing a convolutional neural network. [PDF]
Lu H, Zhu S, Zhang Y, Lv R.
europepmc +1 more source
International Evidence on the Relationship Between Financial Literacy and Corporate Cash Holdings
ABSTRACT This study is the first investigation of the relationship between corporate cash holdings and financial literacy (FL). We find that a one‐standard‐deviation increase in FL is associated with an 8%–27% reduction in corporate cash holdings, depending on the measure of FL used.
Kenneth Yung +3 more
wiley +1 more source
Linking women's empowerment to modern contraceptive use: evidence from the Tanzania demographic and health survey 2022. [PDF]
Kim M, Chun H, Cho SI, Kang M.
europepmc +1 more source
U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA
ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
wiley +1 more source
Effects of unconditional cash transfers on family processes and wellbeing among mothers with low incomes. [PDF]
Magnuson KA +8 more
europepmc +1 more source
Do Financial Analysts Penalize Excessive Growth? Evidence From IPOs
ABSTRACT This paper investigates the impact of growth rates on analyst recommendations for European firms that underwent an IPO between 2015 and 2020. Drawing from signaling theory, which posits that IPO firms emit signals to the market through their growth rates, we explore how growth in employment and sales influences analysts, who play a key role as
Hassan Raza Kazmi, Vivien Lefebvre
wiley +1 more source
Swipe now, regret later? How credit cards reduce the appeal of safe choices. [PDF]
Hung HH, Cheng YH, Chuang SC, Wang TM.
europepmc +1 more source
ABSTRACT There is growing evidence that a preponderance of resilience indicators discussed in management scholarship is often developed with limited consideration of the context in which micro‐and‐small‐service enterprises (MSSEs) operate. Given their strategic relevance to developing economies, it thus becomes necessary to understand the meaning of ...
Justin Okoli +2 more
wiley +1 more source
The effect of enterprise digital transformation on supply chain efficiency and its transmission mechanism. [PDF]
Zhen Y, Shang L.
europepmc +1 more source
ABSTRACT This systematic literature review makes three key contributions to resilience research in SMEs. First, it advances theory by synthesizing the Resource‐Based View and Dynamic Capabilities perspective to develop a novel two‐dimensional framework of SME resilience (Adaptability × Resource availability), identifying four distinct resilience ...
Egena Ode +3 more
wiley +1 more source

