Abacus, Volume 62, Issue 2, Page 392-421, June 2026.This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun +2 more
wiley +1 more source
How do children's cohabitation and family asset reserves impact rural individuals' participation in commercial pension insurance? [PDF]
Front Public HealthFeng C, Zhang Y, Yang L, Wu L, Liu B.
europepmc +1 more source
Selling to buy: Asset sales, acquisition financing, and value creation
Journal of Financial Research, Volume 49, Issue 2, Page 703-739, Summer 2026.Abstract In line with increased liquidity offered by asset sales, our findings show that firms selling large assets prior to acquisitions are more likely to use cash as payment method. Additionally, we find that in subsequent cash acquisitions, firms using cash stemming from asset sales experience higher announcement abnormal returns compared to firms ...
Christos Mavrovitis (Mavis) +2 more
wiley +1 more source
Machine learning approach for carbon disclosure in the Korean market: The role of environmental performance. [PDF]
Sci ProgLee JH, Cho JH, Kim BJ, Lee WE.
europepmc +1 more source
CEO‐employee pay ratio disclosure and dividend policy
Journal of Financial Research, Volume 49, Issue 2, Page 782-820, Summer 2026.Abstract We examine whether and how the magnitude of the CEO pay ratio affects dividend policy in the context of inequality‐averse investors. Our results demonstrate a positive association between the two and remain robust to endogeneity concerns. We find that the CEO pay ratios positively affect dividends irrespective of whether CEO compensation ...
Rajib Chowdhury, John A. Doukas
wiley +1 more source
Caterpillar's Spatial Metamorphosis: Heavy Equipment Manufacturing in the 21st Century
Sociology Lens, Volume 39, Issue 2, Page 345-358, June 2026.ABSTRACT Caterpillar Inc., the world's largest heavy equipment manufacturer, grew rapidly in the 20th century before a crisis of overproduction in the early 1980s threatened its survival. In response, it launched the $2.8 billion “Plant with a Future” (PWAF) program, a sweeping material and ideological overhaul that remade the firm for the post‐Fordist
Utkarsh Kumar, Michael L. Dougherty
wiley +1 more source
How Should Pediatric Orthopaedic Surgeons Be Paid? Compensation Models and Incentives to Motivate Surgeons in the USA: The Role of Surgeon Leaders. [PDF]
J Pediatr Soc North AmFrick SL +4 more
europepmc +1 more source
‘Unbecoming’ a Professional: The Role of Memory during Field Transitions in Japan and the USA
Journal of Management Studies, Volume 63, Issue 4, Page 1837-1873, June 2026.Abstract Existing scholarship documents how, in becoming a professional, such as a partner in a professional services firm (PSF), one's habitus comes into alignment with field expectations. Less understood, however, is what happens to habitus and, relatedly, to professionals' accumulated cultural, social, and economic capitals, as individuals ‘unbecome’
Ricardo Azambuja +4 more
wiley +1 more source
How does digital transformation affect the profitability of rural commercial banks? [PDF]
HeliyonChao N, Zhou Y, Yang H.
europepmc +1 more source
Optimal Asset Location and Allocation with Taxable and Tax-Deferred Investing [PDF]
Harold Zhang +2 more
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