Results 131 to 140 of about 340,207 (304)
Contemporary Accounting Research, EarlyView.ABSTRACT We find that banking relationships built through institutional cross‐ownership influence the granting of loans as well as loan contract terms. Firms that are newly added to institutional cross‐owners' portfolios are more likely to borrow from banks that previously issued loans to other firms within the same portfolio.
Zhiming Ma +3 more
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT Prior research finds that the textual content of Item 1A risk factor disclosures in 10‐K filings provides valuable information about firm risk. However, less is known about whether the ordering of these disclosures conveys useful information.
Michael Chin, Yue Liu, Kevin Moffitt
wiley +1 more source
Abacus, EarlyView.We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley +1 more source
IFRS 16 and Lease Substitution: Evidence From Australian Listed Firms
Accounting &Finance, EarlyView.ABSTRACT This study investigates the economic consequences of IFRS 16 Leases for Australian listed firms, focusing on preparers' responses before adoption. Transitioning from the lease expense method to lease capitalisation significantly affected reported assets and liabilities, particularly for firms with long‐term or high‐value leases.
Sebastian Onie +2 more
wiley +1 more source
Real Menace or Crying Wolf? Covenant Flexibility and Risk-Return Dynamics of Covlites
, 2023 McMeeking K, Isin AA, Tharyan R.
europepmc +1 more source
How R&D intensive firms react to the COVID-19 pandemic: Evidence from a quasi-natural experiment. [PDF]
Heliyon, 2023 Pham THL +4 more
europepmc +1 more source
The Royal Commission on the Constitution, 1927–1929
Australian Journal of Politics &History, EarlyView.ABSTRACT The Royal Commission on the Constitution (1927–1929) is a little‐remembered event in Australian political, policy and legal history, which produced—in the words of the constitutional law scholar Geoffrey Sawer—‘a useful student's textbook and a minor alteration in the Judiciary Act’.
Carolyn Holbrook
wiley +1 more source
The Market Response to Implied Debt Covenant Violations
, 2010 Previous research documents a negative stock price reaction to the announcement of debt covenant violations. However, not all covenant violations are disclosed because firms are able to obtain covenant violation waivers and renegotiate debt contracts ...
Stice, Derrald E.
core
Corporate Governance: An International Review, EarlyView.ABSTRACT Research Question/Issue The Voice versus Exit debate among institutional investors dissatisfied with corporate issuers remains narrowly framed: Academic inquiry is de facto limited to listed equities. This overlooks the role of governance in corporate financing, which due to refinancing cycles, represents a key lever for investors aiming to ...
Andreas G. F. Hoepner +1 more
wiley +1 more source
Strategic Implications of Board Interlocks: A Literature Review and Future Research Agenda
Corporate Governance: An International Review, EarlyView.ABSTRACT Research Question/Issue Board interlocks, stemming from directors' concurrent board appointments, have been viewed as a double‐edged sword that can generate both positive and negative effects, hinging on strategic outcomes and a multitude of contextual variables.
Joyce C. Wang
wiley +1 more source