Results 291 to 300 of about 87,597 (387)

Top Executives with Academic Work Experience, Stakeholder‐friendly Engagement, and Firm Value

open access: yesAbacus, EarlyView.
We study the role of top executives’ prior academic work experience in stakeholder‐oriented activities and related capital market benefits. Analyzing data from China, we demonstrate that firms managed by top executives with academic work experience have higher stakeholder‐friendly engagement scores than those without.
Zhe Li, Xinrui Liu
wiley   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

open access: yesAbacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun   +2 more
wiley   +1 more source

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 CEO adverse professional experience on management forecast pessimism

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 219-250, March 2025.
Abstract We examine how CEOs' past experiences of corporate distress affect their subsequent forecast behaviour. We find that CEOs who experienced distress in a non‐CEO position at another firm issue more pessimistic management earnings forecasts after becoming CEO at their current firm.
Eunice S. Khoo   +2 more
wiley   +1 more source

Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley   +1 more source

Discrimination in science: salaries of foreign and US born land‐grant university scientists

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract The dominance of the US innovation and academic system relies heavily on foreign‐born labor for its success. Recent literature has shown evidence of wage gaps in academia based on gender and race; however, little is known about whether a wage gap might exist for foreign‐born faculty.
Jeremy Foltz, Vikas P. D. Gawai
wiley   +1 more source

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