Results 151 to 160 of about 463,352 (288)

Lost in the Language: Data Breaches and the Strategic Fog of Risk Disclosures

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines whether firms strategically adjust the readability of Item 1A (“Risk Factors”) disclosures following data breaches. Using U.S. firm‐year observations from 2006 to 2023, we find that data breaches are associated with a significant decline in Item 1A readability.
Ling Tuo, Shipeng Han
wiley   +1 more source

Mitigating policy uncertainty: What financial markets reveal about firm‐level lobbying

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Elections can lead to substantial policy changes and, thus, are a significant source of risk. Firms can respond to such policy uncertainty by lobbying, but it is hard to quantify whether they do so and, if so, how much lobbying benefits them. We construct a new dataset and leverage investors’ expectations of variability in stock returns in the
Kristy Buzard   +2 more
wiley   +1 more source

Delta-hedging Correlation Risk?

open access: yes, 2010
The Gaussian copula model is essentially a static quotation device, and its use for hedging is, in principle, questionable. The Gaussian copula delta thus assumes a constant tranche correlation, whereas in practice this correlation is dynamic, and ...
Stéphane Crépey   +2 more
core  

Climate exposure drives firm political behavior: Evidence from earnings calls and lobbying data

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract When and how do firms engage in climate politics? We argue that regulatory concerns, business opportunities, and physical risks activate policy preferences and lobbying efforts. We measure firm‐level exposure to opportunity, regulatory, and physical aspects of climate change based on discussion in quarterly earnings call transcripts for 11,705
Christian Baehr   +2 more
wiley   +1 more source

Delta Elementary School; Sixth Grade; 1928-1929

open access: yes, 1928
Sixth Grade Class: First row: Ruby Taylor?, Roe Ann Sampson, Mary Daly, Cleo Killpack, Minnie Henrie, Pearl Warnick. Second row: Mrs. Deta P. Neeley, Marion Folsom, Pearl Steele, Rex Beckstead, Thora Bunker, Clair Porter, Jay Anderson.

core  

Diacerein Disrupts Testicular Homeostasis: The Essential Role of Basal Cytokines in Maintaining Sertoli Cell Integrity and the Immune Microenvironment

open access: yesAndrology, EarlyView.
ABSTRACT Background Pro‐inflammatory cytokines, TNF and IL‐1B, are essential for testicular homeostasis. Diacerein, an anti‐inflammatory drug, inhibits these cytokines, impairing M2 macrophages and Leydig cells (LCs). However, its impact on Sertoli cells (SCs) and M1 (CD68) macrophages remains unknown.
Elide Loise Freitas de Jesus   +6 more
wiley   +1 more source

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