Results 271 to 280 of about 66,578 (384)

Labour Mobility and Conditional Conservative Accounting

open access: yesAccounting &Finance, Volume 65, Issue 4, Page 3866-3888, December 2025.
ABSTRACT Firms having low employee labour mobility face demands by employees to signal employment stability. We argue that one way of addressing such demands is by adopting conditional conservative accounting to convey financial prudence and reduce the perceived future unemployment risk.
Justin Chircop, Lars H. Hass
wiley   +1 more source

Carbon Management System and Firm Operational Efficiency

open access: yesAccounting &Finance, Volume 65, Issue 4, Page 3710-3738, December 2025.
ABSTRACT Using data on carbon management initiatives disclosed to the CDP by the United States companies from 2010 to 2017, we examine whether the quality of the carbon management system (CMS) affects firm operational efficiency. We find that the quality of CMS is positively associated with operational efficiency.
Pramila Shrestha   +3 more
wiley   +1 more source

On Pricing Credit Default Swaps with Observable Covariates

open access: green, 2011
Hitesh Doshi   +3 more
openalex   +1 more source

Close encounters of the friendly kind: pacific between‐group interactions in primates

open access: yesBiological Reviews, Volume 100, Issue 6, Page 2257-2284, December 2025.
ABSTRACT While intergroup conflict features prominently in the behavioural ecology literature, its antonym, intergroup peace, has been a rather neglected phenomenon until recently. Neighbourly relations and affiliative interactions are far from uncommon.
Cyril C. Grueter, Luca Pozzi
wiley   +1 more source

What Drives the Commonality between Credit Default Swap Spread Changes?

open access: yesJournal of Financial and Quantitative Analysis, 2015
Mike Anderson
semanticscholar   +1 more source

Chapter 13 Outcomes

open access: yesJournal of Empirical Legal Studies, Volume 22, Issue 4, Page 455-474, December 2025.
ABSTRACT Roughly 40% of bankrupt consumers file under Chapter 13. However, scholars have consistently criticized the chapter, sometimes calling for its elimination. Much of this criticism is motivated by the longstanding statistic that only one‐third of Chapter 13 debtors obtain a discharge.
Richard M. Hynes, Nathaniel Pattison
wiley   +1 more source

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