Results 241 to 250 of about 3,940 (312)

Gateways, Funnels, and Stackers: How People Hide Property Ownership Through Offshore Structures

open access: yesThe British Journal of Sociology, Volume 77, Issue 2, Page 318-331, March 2026.
ABSTRACT How do wealthy individuals use offshore financial structures like shell companies to protect personal assets? And how is such offshore wealth structuring itself variably organized? Moving beyond conceptualizations of offshore as concerning only individual tax havens, this article investigates offshore wealth structuring as a fundamentally ...
Kristin Surak, Johnathan Inkley
wiley   +1 more source

Company Websites: A New Measure of Disclosure

open access: yesJournal of Accounting Research, Volume 64, Issue 1, Page 81-125, March 2026.
Abstract We propose a new measure of firms' disclosure based on company websites, which are widely available and contain a wealth of information. For a sample of U.S. public firms, we construct our disclosure measure using historical website data, validate it by correlating it with extant measures of disclosure and information asymmetry, and explore ...
ROMAIN BOULLAND   +2 more
wiley   +1 more source

The Construction of a Bestseller: The Case of Thomas Nettleton's Some Thoughts Concerning Virtue and Happiness (1729)

open access: yesJournal for Eighteenth-Century Studies, Volume 49, Issue 1, Page 21-36, March 2026.
Abstract Scholars have tended to interpret Thomas Nettleton's bestselling Virtue and Happiness (1729) as an Epicurean work. In contrast, I argue that this book was constructed partly from extensive paraphrases of the writings of Locke, Shaftesbury, and Hutcheson.
Jacob Donald Chatterjee
wiley   +1 more source

Downside risk similarity and M&As

open access: yesContemporary Accounting Research, Volume 43, Issue 1, Page 7-38, Spring 2026.
Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen   +3 more
wiley   +1 more source

Home - About - Disclaimer - Privacy