Results 181 to 190 of about 13,127 (280)

Rethinking the contract‐failure theory

open access: yesAmerican Business Law Journal, EarlyView.
Abstract The contract‐failure theory posits that the nonprofit form can be an indicator of high product quality because the nondistribution constraint reduces the nonprofit manager's financial benefits from cheating. This would give nonprofits an advantage over for‐profit firms when consumers cannot determine product quality and thus explains ...
Yumiao Wang
wiley   +1 more source

The effect of addback statutes on CEO compensation

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.
Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil   +3 more
wiley   +1 more source

Regulatory Price Restrictions, Audit Fees and Audit Outcomes: Evidence From Audit Fee Regulation No. 196 in China

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This paper examines the effect of audit fee regulation on audit fees and audit outcomes. Leveraging the staggered introduction of audit fee restrictions in different Chinese provinces, we find that audit fee regulation is effective in curbing lowballing behaviours and improving audit quality.
Zhili Tian, Yiye Liu, Yixuan Zhang
wiley   +1 more source

From politics to economics: The investigation of the determinants of local administrative hierarchy in the Tang–Song transition

open access: yesAsia‐Pacific Economic History Review, Volume 65, Issue 1, Page 39-78, March 2025.
Abstract This study collects original data to examine the determinants of classification criteria of county hierarchy and its rank variations during the Tang–Song period. The results reveal that the county hierarchy was affected by both economic and political situations, with more emphasis on politics in Tang and economics in Song.
Nan Li, Heqi Cai
wiley   +1 more source

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