Results 161 to 170 of about 5,232 (246)

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan   +4 more
wiley   +1 more source

Fiscal Cyclicality and Debt Sustainability: Evidence From Over a Century of Data

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT Using a historical fiscal dataset for a group of 11 economies over the period 1880–2022, we examine debt sustainability and fiscal policy cyclicality and assess the factors influencing fiscal behaviour. We find that positive and statistically significant responses of primary balances to debt emerge in specific historical episodes and ...
Christos Chrysanthakopoulos   +2 more
wiley   +1 more source

The Impact of Monetary Policy Shocks on Stock Price Crash Risk

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study examines the impact of monetary policy shocks (MPS) on future stock price crash risk (SPCR), using a sample of US firms from 1995 to 2019. We find that expansionary MPS significantly reduce the likelihood of SPCR, while contractionary MPS show no statistically significant effect on SPCR. These results remain robust after controlling
Shunshun Xu, Haifeng Guo, Yeqin Zeng
wiley   +1 more source

CEO Compensation and ESG Performance: The Influence of Financial Outcomes and CEO Power

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study reviews literature at the intersection of CEO compensation and ESG goals. Combining an integrated bibliometric and structured literature review with an empirical analysis of US publicly listed companies from 2013 to 2023, the paper identifies a central governance tension where ESG performance is increasingly considered in CEO ...
Giulia Fantini   +2 more
wiley   +1 more source

Adolescent Withdrawn/Depressed Symptoms: A Pathway From Early Adversity to Later Marijuana Use

open access: yesJournal of Adolescence, EarlyView.
ABSTRACT Introduction Adverse childhood experiences (ACEs) are robust predictors of marijuana use, yet the developmental mechanisms remain unclear. Building on prior cross‐sectional studies using broad internalizing composites, this study prospectively distinguishes withdrawn/depressed from anxious/depressed symptoms as candidate mediators across ...
Mahsa P. Yousefkhani   +2 more
wiley   +1 more source

Does a More Functionally Diverse Top Management Team Make the Financial Statements More Comparable?

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We examine whether top management team (TMT) functional diversity affects financial statement comparability. Drawing upon upper echelons theory and the information sharing perspective in diversity research, we argue that TMT functional diversity produces more comparable financial statements due to better information sharing and integration ...
Md Mahmudul Hasan   +3 more
wiley   +1 more source

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