Results 131 to 140 of about 1,201 (228)

The Multiple Perspectives Approach to Understanding Sexual-Economic Exchange. [PDF]

Arch Sex Behav
Meskó N.
europepmc   +1 more source

Does analyst participation in earnings conference calls curb real activities earnings management?

Contemporary Accounting Research, EarlyView.
Abstract Sell‐side equity analysts serve as external monitors, yet evidence on how they fulfill this monitoring role remains limited. We examine whether analysts utilize earnings conference calls to monitor firms suspected of real earnings management and assess the implications of such monitoring.
Yuan Ji, Oded Rozenbaum
wiley   +1 more source

Understanding sustainable cooperation. [PDF]

Theory Soc
Wittek R, van Bavel B, Ellemers N, van Hees M, van der Lippe T, Spears R.   +5 more
europepmc   +1 more source

PSYCHOLOGICAL DETERRENCE EFFECT OF XU VILLAGE’S ARCHITECTURE

Psychiatria Danubina, 2021
openaire   +2 more sources

Public Tax Disclosures and Investor Perceptions Publications d'informations fiscales et perceptions des investisseurs

Contemporary Accounting Research, EarlyView.
ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck, Martin Jacob, Maximilian A. Müller, Christian P. H. Peters, Victor van Pelt   +4 more
wiley   +1 more source

'Hard AI Crime': The Deterrence Turn. [PDF]

Oxf J Leg Stud
Nerantzi E, Nerantzi E, Sartor G.
europepmc   +1 more source

Does Financial Statement Comparability Reduce Differences in Sentiment‐induced Investor Trading Behaviour?

Abacus, EarlyView.
This study examines whether comparable financial information can mitigate differences between individual and institutional investors’ trading behaviour, particularly behaviour that is shaped by investor sentiment. The results indicate that the higher the comparability, the smaller the gap in trading behaviour driven by investor sentiment between ...
Eun Hye Jo, Jung Wha (Jenny) Lee
wiley   +1 more source

Honour across borders: How cultural norms shape prejudice confrontation in migration contexts. [PDF]

Br J Soc Psychol
Uysal MS, Kessler T, Uskul AK.
europepmc   +1 more source

Rethinking the contract‐failure theory

American Business Law Journal, EarlyView.
Abstract The contract‐failure theory posits that the nonprofit form can be an indicator of high product quality because the nondistribution constraint reduces the nonprofit manager's financial benefits from cheating. This would give nonprofits an advantage over for‐profit firms when consumers cannot determine product quality and thus explains ...
Yumiao Wang
wiley   +1 more source