Results 251 to 260 of about 247,082 (305)

Net Worth Poverty and Food Insecurity. [PDF]

open access: yesAm J Agric Econ
Keister LA   +3 more
europepmc   +1 more source

When the Former CEO Acts as Board Chair: Does This Matter to Debt Policy and Risk of Default?

open access: yesAbacus, EarlyView.
This paper scrutinizes the interconnections between debt capital raising, firm risk of default, and the presence of a former CEO who now serves as a board chairperson, referred to as the Chair‐Former‐CEO (CFC). Employing a sample of the largest non‐financial firms within the US S&P 100 from 2002 to 2018, our results reveal that, when compared to their ...
Vu Quang Trinh   +2 more
wiley   +1 more source

Investor‐ versus Multi‐stakeholder Orientation: The Influence of CSR Framework Adoption on Information Asymmetry

open access: yesAbacus, EarlyView.
This study examines how firms’ adoption of corporate social responsibility frameworks (CSRFs) that follow different user orientation approaches affects information asymmetry in capital markets. We draw on novel hand‐collected adoption data from seven established CSRFs for a sample of STOXX Europe 600 firms from 2017–2020. Our findings reveal that CSRFs
Andreas Altendorfer   +2 more
wiley   +1 more source

Unveiling the economic value of equitable care for the traumatically injured: is it cost-effective to decrease trauma disparities? [PDF]

open access: yesTrauma Surg Acute Care Open
Soltani T   +11 more
europepmc   +1 more source

Co‐opted Boards and the Obfuscation of Financial Reports

open access: yesAbacus, EarlyView.
This study investigates the relationship between board co‐option and the obfuscation of financial disclosures in a comprehensive sample of 9,620 10‐K filings by 1,076 US‐listed firms between 1996 and 2018. Our empirical results are consistent with our hypotheses that board co‐option partly explains the obfuscation of financial reports.
Abongeh A. Tunyi   +3 more
wiley   +1 more source

Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions

open access: yesAbacus, EarlyView.
This study investigates the cash‐holding motivations of issuers with excess cash. It aims to explain why these issuers choose to accumulate even more cash through stock issuances rather than utilize their existing surplus. I assess three competing cash‐holding motivation hypotheses: whether issuers raise cash: (i) to fund the needs of future growth ...
Ebrahim Bazrafshan
wiley   +1 more source

Does Financial Statement Comparability Reduce Differences in Sentiment‐induced Investor Trading Behaviour?

open access: yesAbacus, 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

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