Results 111 to 120 of about 35,019 (249)

Financialization of Commodity Markets Co‐Movement Behind‐the‐Scenes

open access: yesJournal of Futures Markets, Volume 45, Issue 12, Page 2457-2475, December 2025.
ABSTRACT In the early 2000s, institutional investors entered the commodity futures markets en masse with passive, long only, index‐type positions in sharp contrast with those typically assumed by traditional expert participants. A heated public debate soon erupted over the perceived consequences of the phenomenon—commonly referred to as ...
Devraj Basu, Olivier Bauthéac
wiley   +1 more source

Does earnings management matter for strategy research?

open access: yesStrategic Management Journal, Volume 46, Issue 13, Page 3095-3117, December 2025.
Abstract Research Summary Strategic management research often uses accounting data, despite well‐known concerns that earnings management could obscure the link between actual and measured performance. We apply methods from the econometric literature on bunching to estimate that around 15 percent of firm‐year observations in Compustat manipulate ...
R. Anthony Gibbs   +2 more
wiley   +1 more source

Banking and financial crises in United States history: what guidance can history offer policymakers? [PDF]

open access: yes
This paper assesses the validity of comparisons between the current financial crisis and past crises in the United States. We highlight aspects of two National Banking Era crises (the Panic of 1873 and the Panic of 1907) that are relevant for comparison ...
Ellis W. Tallman, Elmus R. Wicker
core  

Was können zentrale Kontrahenten leisten?

open access: yesMomentum Quarterly, 2012
Die Finanzkrise 2007/2008 führte zu einer intensiven Diskussion über eine strengere Regulierung von außerbörslich gehandelten Derivaten (over the counter traded derivatives).
Rafael Wildauer
doaj   +2 more sources

Stress relief? Funding structures and resilience to the covid shock. [PDF]

open access: yesJ Monet Econ, 2023
Forbes K, Friedrich C, Reinhardt D.
europepmc   +1 more source

Syndicated Lending Relationships, Information Asymmetry, and Market Making in the Secondary Loan Market

open access: yesJournal of Accounting Research, Volume 63, Issue 5, Page 1761-1807, December 2025.
ABSTRACT This paper investigates why commercial lenders make markets for the loans that they sell on the secondary market. Using loan‐level data, I find that origination lenders with extensive borrower relationships and more reputational capital at stake are more likely to serve as market makers.
MATTHEW A. PHILLIPS
wiley   +1 more source

Clarity and Conciseness of Financial Narrative Disclosures: Does the Practice Statement Matter?

open access: yesAbacus, Volume 61, Issue 4, Page 1110-1144, December 2025.
The International Accounting Standards Board has issued the exposure draft Management Commentary ED 2021/6 towards a revised Practice Statement, targeting deficiencies in narrative reporting practices. However, the work process remains on hold. Within this exposure draft, question 11a addresses the need for clarity (using plain language, avoiding ...
Ekaete Efretuei, Kemi Yekini
wiley   +1 more source

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