Results 131 to 140 of about 18,872 (297)

Assessing Financial Reporting Quality of Early Stage Private Companies [PDF]

, 2017
There are a variety of widely accepted methods that are used in order to evaluate the financial positioning of companies that are traded on stock exchanges.
Evans, Devereux D
core   +1 more source

Credit Market Frictions and Bankruptcy Law Design—Implications for Korea*

Asia-Pacific Journal of Financial Studies, EarlyView.
Abstract Bankruptcy law design has important implications for financial markets and economic growth. As bankruptcy law design interacts with local economic and political conditions, it is important to consider these factors when designing optimal bankruptcy law.
David Schoenherr
wiley   +1 more source

When First Nations Don't Count: H.V. Evatt and the Erasure of Palestinian Rights

Australian Journal of Politics &History, EarlyView.
As Minister for External Affairs in the Chifley Government, Herbert Vere Evatt played a pivotal role at the United Nations in securing the partition of Palestine and recognition of the State of Israel. These endeavours were represented by Evatt and in subsequent commentary as exemplifying Evatt's commitment to justice.
Jeff Rickertt
wiley   +1 more source

Globalization, internal migration, and public goods provision in emerging economies

American Journal of Political Science, EarlyView.
Abstract Globalization can introduce new employment opportunities to emerging economies in multinational corporations and exporting firms. Who is best positioned to benefit, and what are the political consequences for “left behind” areas? We argue that primarily advantaged groups seize these opportunities through internal migration toward centers of ...
Benjamin Helms, Junghyun Lim
wiley   +1 more source

Philanthropy, audit firms culture and auditor independence. [PDF]

PLoS One, 2022
Zhang Y, Wei L.
europepmc   +1 more source

Do tax havens affect the usage of share buybacks schemes?

Annals of Public and Cooperative Economics, EarlyView.
Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley   +1 more source

A Review of Corporate Reporting Transparency Quality: Current Status and Future Directions

Australian Accounting Review, EarlyView.
ABSTRACT This paper critically assesses the current state of the literature and sets an agenda for future research on Corporate Reporting Transparency Quality (CRTQ) in formal corporate reporting. Employing a systematic literature review approach that follows the Preferred Reporting Items for Systematic Reviews and Meta‐Analyses (PRISMA) model and ...
Yashodha Madhavi Hewage, Arusha Cooray, Rafiuddin Ahmed   +2 more
wiley   +1 more source

Strategic Tone Shifting in Corporate Reporting: Analyzing MD&A and CSR Disclosures in Socially Responsible Firms

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This paper examines whether managers of socially responsible firms strategically manage the tone of disclosure across different communication channels, with a focus on Management Discussion and Analysis (MD&A) and Corporate Social Responsibility (CSR) reports.
Sibei Yan, Iny Hwang, Hyung‐Rok Jung, Taejin Jung   +3 more
wiley   +1 more source

Overall Organizational Justice Trajectories Among Newcomers: How Do Justice Perceptions Develop and Why Does It Matter?

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT While organizational justice perceptions are often thought to be stable, empirical evidence highlights substantial within‐person fluctuations over time. The development of these justice fluctuations may have important implications for newcomers' enactment of organizational citizenship behaviors (OCB).
Constanze Eib, Yannick Griep, Deborah E. Rupp, John Trougakos, Jing Guo   +4 more
wiley   +1 more source

Who Benefits From Right‐to‐Disconnect Legislation in Europe? Cross‐National and Gendered Effects on Employee Wellbeing

British Journal of Industrial Relations, EarlyView.
ABSTRACT The effectiveness of labour regulation depends not only on the formal articulation of rights, but on the institutional arrangements through which those rights are enforced and distributed across workers. This is particularly salient for regulations governing working time and employee availability, where outcomes are shaped by power relations ...
Cherise Regier
wiley   +1 more source