Results 221 to 230 of about 13,356 (291)

International Evidence on the Relationship Between Financial Literacy and Corporate Cash Holdings

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
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

U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
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]

open access: yesNat Commun
Magnuson KA   +8 more
europepmc   +1 more source

Do Financial Analysts Penalize Excessive Growth? Evidence From IPOs

open access: yesStrategic Change, EarlyView.
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

Measuring Organizational Resilience in a Resource‐Constrained Environment: An Empirical Study of Micro‐and‐Small‐Service‐Enterprises (MSSEs) in Nigeria

open access: yesStrategic Change, EarlyView.
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

Archetypes of SME Resilience: A Systematic Literature Review of Antecedents, Types and Outcomes of Resilience in SMEs

open access: yesStrategic Change, EarlyView.
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

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