Results 231 to 240 of about 319,280 (354)

The Impact of Financial Reporting Mandates on Labor Unions

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source

The effect of the HIS on the knowledge management of hospital managers: A case study. [PDF]

open access: yesJ Educ Health Promot
Khakdel Jeldar Z   +3 more
europepmc   +1 more source

Quid Pro Quo? Private Information Flows in Shareholder Activism: Evidence from Mutual Fund Families

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This paper hypothesizes that information flows from target firms to large shareholders during activist campaigns and that these flows have governance consequences. Focusing on actively managed mutual fund families, we find that informed trading by large‐holding fund families increases during activist campaigns relative to smaller‐holding fund ...
EUNJEE KIM, HAI PHAM
wiley   +1 more source

A Tale of Two Market Disciplines: How Does Bank Financial Misconduct Affect Peer Banks in the Local Deposit Market

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This study examines the spillover effect of bank financial misconduct on the uninsured deposits of peer banks within local markets. We first validate that misconduct banks experience an increase in deposit spreads and a corresponding outflow of deposits following the misconduct. We then show local peer banks exhibit divergent deposit responses,
Ya Kang, Yupeng Lin, Yang Qiu
wiley   +1 more source

Estimating Causal Effects With Observational Data: Guidelines for Agricultural and Applied Economists

open access: yesJournal of Agricultural Economics, EarlyView.
ABSTRACT Most research questions in agricultural and applied economics are causal in nature: they study how changes in one or more variables (such as policies, prices or weather) affect one or more other variables (e.g., income, crop yields or pollution).
Arne Henningsen   +6 more
wiley   +1 more source

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