Results 131 to 140 of about 3,940 (312)

Mergers and Acquisitions as Navigators of Climate Policy Shocks: Evidence from the NOx Budget Trading Program

open access: yesFinancial Management, EarlyView.
ABSTRACT We examine how mergers and acquisitions (M&As) enable firms to adapt to climate policy shocks. Exploiting the adoption of the Nitrogen Oxides (NOx) Budget Trading Program (NBP) across US states as an exogenous shock, we find that firms with NOx‐emitting plants subject to the NBP are more likely to engage in M&As, particularly through vertical ...
Samer Adra   +3 more
wiley   +1 more source

The Role of Media in Regulatory Oversight: Evidence From Comment Letters

open access: yesFinancial Review, EarlyView.
ABSTRACT This study examines how media coverage impacts regulatory oversight of publicly listed firms. We find that Chinese firms with greater media attention, particularly those with negative media coverage, are more likely to receive increased regulatory oversight, as indicated by comment letters issued by stock exchanges.
Yizhe Dong   +3 more
wiley   +1 more source

Flexible Contract, Flexible Morale? Microcredit Design and Repayment Discipline

open access: yesInternational Economic Review, EarlyView.
ABSTRACT Flexible repayment benefits borrowers, but practitioners fear increased moral hazard. Investigating their concerns requires disentangling repayment choices from repayment capacity, which is typically infeasible in field studies. We use a lab‐in‐the‐field experiment with 645 microcredit borrowers to cleanly identify the effect of repayment ...
Kristina Czura, Anett John, Lisa Spantig
wiley   +1 more source

Voluntary Adoption of Internal Audit by NASDAQ Firms and Its Impact on Internal Control Reporting

open access: yesInternational Journal of Auditing, EarlyView.
ABSTRACT NASDAQ firms are not required to have an internal audit function. We exploit this voluntary setting to provide further insight into internal audit's role as a governance function. We search proxy statements and other sources to identify whether NASDAQ firms have an internal audit function.
Omar Watts, Randal Elder, Michael Hyman
wiley   +1 more source

From Open Banking Regulation to Platform Orchestration: The Evolution of Digital Platform Governance

open access: yesInformation Systems Journal, EarlyView.
ABSTRACT This study contributes to information systems (IS) scholarship by extending platform governance theory to regulatory contexts, explaining how regulatory forces co‐evolve with technological architectures to shape openness and control. This research examines the evolution of platform governance in the context of open banking, where regulatory ...
Priyadharshini Muthukannan   +3 more
wiley   +1 more source

Effective Visual Communication in Higher Education: Intercultural and Cross‐Cultural Design

open access: yesInternational Journal of Art &Design Education, EarlyView.
Abstract This paper examines how undergraduate design students develop cultural sensitivity through a live brief by the Illegal Money Lending Team (IMLT), focusing on global‐local tensions in their responses. While prior studies address global‐local dynamics, few explore intercultural pedagogy in the United Kingdom live briefs.
Samantha Williams   +2 more
wiley   +1 more source

Out of Many, Many: Variation in East Central Europe Financial Governance Despite the EU's Single Market

open access: yesJCMS: Journal of Common Market Studies, EarlyView.
Abstract Following the global financial crisis, European financial authorities introduced a host of new initiatives intended to advance market integration, improve the quality of bank oversight and enhance both economic stability and prospects for growth.
Dóra Piroska, Rachel A. Epstein
wiley   +1 more source

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