Results 251 to 260 of about 982,306 (342)
Corporate shareholdings, tax‐loss selling, and the (mis)pricing of information asymmetry
Contemporary Accounting Research, EarlyView.Abstract We examine the extent to which the distribution of corporate shareholdings affects seasonality in realized returns and the resulting implications for the conditions under which information asymmetry (IA) appears to be priced. Earlier studies have found that IA attracts a return premium only for firms with low competition for their stock, as ...
Mark Wilson, Lijuan Zhang
wiley +1 more source
Divergence and aggregation of ESG ratings: A survey. [PDF]
Open Res EurAgosto A, Tanda A.
europepmc +1 more source
Big 4 offshore: Transparency arbitrage across legal and geographical boundaries
Contemporary Accounting Research, EarlyView.Abstract How do global firms manage conflicting constituencies in complex markets? The Big 4 accounting firms have expanded their size and scope to the extent that they need to relate to different constituencies simultaneously, sometimes on controversial issues.
Saila Stausholm +2 more
wiley +1 more source
Systemic Importance and Risk Characteristics of Banks Based on a Multi-Layer Financial Network Analysis. [PDF]
Entropy (Basel)Gao Q, Fan H, Yu C.
europepmc +1 more source
Abacus, EarlyView.This study examines whether comparable financial information can mitigate differences between individual and institutional investors’ trading behaviour, particularly behaviour that is shaped by investor sentiment. The results indicate that the higher the comparability, the smaller the gap in trading behaviour driven by investor sentiment between ...
Eun Hye Jo, Jung Wha (Jenny) Lee
wiley +1 more source
Abacus, EarlyView.Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley +1 more source
Negative interest rates, bank capital and lending behaviours
Accounting &Finance, EarlyView.Abstract We examine the impact of negative interest rate policies (NIRP) on the link between the capital adequacy ratio (CAR) and bank lending behaviours. Through a sample from 29 Organisation for Economic Cooperation and Development (OECD) countries, we find that NIRP improves the marginal effect of CAR on bank lending.
Zixuan Dai, Lei Xu
wiley +1 more source
Addressing CSR Red Flags as a Strategic Response to Economic Policy Uncertainty
Accounting &Finance, EarlyView.ABSTRACT This study investigates whether companies strategically address corporate social responsibility (CSR) red flags to minimise their risks during periods of high economic policy uncertainty (EPU). We observe increased investment in social and environmental concerns amid EPU, particularly amongst firms with numerous institutional investors, those ...
Yunhao Dai +2 more
wiley +1 more source
Agricultural extension service, technology adoption, and production risk nexus: Evidence from Bangladesh. [PDF]
HeliyonAlam MJ +6 more
europepmc +1 more source
Valuation Specialist, Earnings Persistent and Level 3 Fair Value Measurements
Accounting &Finance, EarlyView.ABSTRACT We investigate the significance of valuation specialists within audit teams in shaping the association between earnings persistence and banks' exposure to Level 3 fair value measurements (FVMs). Using a sample of international banks, we find that a bank's exposure to Level 3 FVMs improves earnings persistence only when auditors engage ...
Chen Bu, Yuyu Zhang, Daifei Yao
wiley +1 more source