Results 181 to 190 of about 18,621 (269)

Competition Enforcement and Accounting for Intangible Capital

The Journal of Finance, EarlyView.
ABSTRACT Antitrust laws mandate review of mergers and acquisitions (M&As) that exceed an asset size threshold based on accounting standards that exclude most intangible capital. We show that this exclusion leads to thousands of intangible‐intensive M&As being nonreportable. Acquirers in nonreportable deals achieve higher equity values and price markups,
JOHN D. KEPLER, CHARLES G. MCCLURE, CHRISTOPHER R. STEWART   +2 more
wiley   +1 more source

Environmental Responsibility, Social Responsibility, and Governance from the Perspective of Auditors. [PDF]

Int J Environ Res Public Health, 2022
Lee J, Kim S, Kim E.
europepmc   +1 more source

Guaranteed Basic Income from the Perspective of Self‐Determination Theory

Journal of Management Studies, EarlyView.
Abstract In capitalistic societies the concepts of income and labour are inseparable, and as such, providing all citizens with an unconditional living wage is a contentious issue. Capitalist ideals that emphasize individual effort, competition, and financial prosperity have spurred tremendous economic growth but underestimate human motivation and have ...
Joshua L. Howard
wiley   +1 more source

The moral masking behavior of management after real earnings management: An analysis of management's integrity commitment. [PDF]

Heliyon
Liu F, Liang C.
europepmc   +1 more source

Industry Competition, Corporate Governance, and Voluntary Disclosure of Greenhouse Gas Emissions Information: Evidence from South Korea. [PDF]

Int J Environ Res Public Health, 2022
Lee H, Lee J.
europepmc   +1 more source

Industry Exposure to Artificial Intelligence, Board Network Heterogeneity, and Firm Idiosyncratic Risk

Journal of Management Studies, EarlyView.
Abstract Despite the growing impact of artificial intelligence (AI) in business, there is little research examining its effects on firm idiosyncratic risk (IR). This is an important issue for boards: as key conduits of firm–environment information flows via board interlock networks, traditional risk oversight functions are being increasingly augmented ...
Kerry Hudson, Robert E. Morgan
wiley   +1 more source

Green investors and ESG ratings divergence. [PDF]

Sci Rep
Ge Y, Zhang R, Zhu H.
europepmc   +1 more source

Problematizing the Cooperative Firm: A Marxian View on Paradoxes, Dialectics, and Contradictions

Journal of Management Studies, EarlyView.
Abstract Scholars are increasingly turning their attention to cooperative firms, characterized by worker ownership and management, as a way for organizations to address the economic, societal and environmental problems posed by corporate capitalism. This renewed interest stems from the potential of cooperatives to foster an alternative economic system ...
Jon Las Heras, Anjel Errasti, Ignacio Bretos   +2 more
wiley   +1 more source

Does the bankrupt cheat? Impact of accounting manipulations on the effectiveness of a bankruptcy prediction. [PDF]

PLoS One, 2023
Mućko P, Adamczyk A.
europepmc   +1 more source

How Are Skills Changing with Digital Technologies? Clarifying Boundary Conditions in Management Research

Journal of Management Studies, EarlyView.
Abstract This article contributes to discussions about the future of work by providing a systematic review of the broad yet fragmented management literature on how skills are changing with digital technologies (DTs). Our aim was to understand the nature of scholarly engagement with this relationship to inform a future research agenda.
Damian Grimshaw, Marcela Miozzo
wiley   +1 more source