Results 141 to 150 of about 33,731 (296)

What Role Do Finance Ministers Play in Political Business Cycles? Evidence‐Based on a New African Dataset

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates how the personal characteristics of finance ministers influence political budget cycles in Africa. Using a new dataset covering 300 finance ministers across 23 countries from 1980 to 2020, we find that political budget cycles primarily take the form of increased government consumption during election years.
Christine Olivia Strong
wiley   +1 more source

The issue context of modern American politics: semiparametric identification of latent factors from Discrete data [PDF]

open access: yes
A new methodology that estimates attitudes semiparametrically and estimates actions nonparametrically, as a function of the resulting attitudinal measures, is used to examine the behavioral effects of ѣultural' and ѥconomic' preferences in the ...
Byron Shafer, Richard Spady
core  

Resistome flow in global landfill systems

open access: yesiMetaOmics, EarlyView.
Global landfill systems represent key hubs of resistome, serving as dynamic reservoirs and amplifiers through plasmid‐driven gene mobility. Waste flows and environmental pathways sustain the transboundary resistome networks, accelerating resistance dissemination across ecosystems.
Wenqing Hong   +12 more
wiley   +1 more source

Valuation Errors Caused by Conservative Accounting in Residual Income and Abnormal Earnings Growth Valuation Models [PDF]

open access: yes
The impact of conservative accounting in residual income valuation (RIV) and abnormal earnings growth (AEG) valuation modeling is investigated in this paper.
Juettner-Nauroth, Beate, Skogsvik, Kenth
core  

A Consistent Heteroskedasticity‐Robust LM‐Type Specification Test for Semiparametric Models

open access: yesJournal of Applied Econometrics, EarlyView.
ABSTRACT This article develops a heteroskedasticity‐robust Lagrange Multiplier‐type specification test for semiparametric regression models. The test is able to detect a wide class of deviations from the null hypothesis. The test statistic is based on the estimates from the restricted semiparametric model, can be computed in a regression‐based way, and
Ivan Korolev
wiley   +1 more source

Reconsidering The Pros and Cons of Fiscal Policy Co-ordination in a Monetary Union: Should We Set Public Expenditure Targets ? [PDF]

open access: yes
We reconsider the merits of fiscal policy co-ordination in a monetary union distinguishing between and inflation targeting regime and delegation to a weight conservative central bank.
Marco Catenaro, Patrizio Tirelli
core  

When Technology Meets Turbulence: The Impact of Digital Transformation and Policy Uncertainty on Audit Opinions

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min   +2 more
wiley   +1 more source

Sometimes Hot, Sometimes Not: The Relations Between Selected Situational Vocational Interests and Situation Perception

open access: yesEuropean Journal of Personality, EarlyView., 2020
Abstract Vocational interests are traditionally conceived as stable preferences for different activities. However, recent theorizing suggests their intraindividual variability. This preregistered experience sampling study examined intraindividual variation in selected vocational interests states and related situation and person factors (N = 237 ...
Lena Roemer   +3 more
wiley   +1 more source

Nonfinancial Performance Metrics in Executive Pay and Corporate Risk‐Taking—Evidence From S&P 500 Firms

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines the implications of the use of nonfinancial performance metrics in executive compensation (hereafter, NFPM‐linked pay) on corporate risk‐taking and firm performance in subsequent periods. Using hand‐collected data on the performance metric choices of S&P 500 firms and a comprehensive set of proxies for corporate risk‐taking,
Wan‐Ting (Alexandra) Wu
wiley   +1 more source

Who Knows Best What the Next Year Will Hold for You? The Validity of Direct and Personality‐based Predictions of Future Life Experiences Across Different Perceivers

open access: yesEuropean Journal of Personality, EarlyView., 2020
Abstract This study explored the validity of person judgements by targets and their acquaintances (‘informants’) in longitudinally predicting a broad range of psychologically meaningful life experiences. Judgements were gathered from four sources (targets, N = 189; and three types of informants, N = 1352), and their relative predictive validity was ...
Nele M. Wessels   +3 more
wiley   +1 more source

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