Results 181 to 190 of about 52,974 (284)

Lender‐Affiliated Analysts and Syndicated Loans

Financial Management, EarlyView.
ABSTRACT Loans to borrowers covered by affiliated analysts have lower spreads. This effect is driven mostly by affiliated analysts sharing information with, rather than demanding information from, lending arms. Exploiting plausibly exogenous changes in brokerage affiliations, we find that the results are likely to be causal.
Yongqiang Chu, Tao Ma, Cong (Roman) Wang
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

Corporate governance and financial reporting quality during the COVID-19 pandemic. [PDF]

Financ Res Lett, 2022
Hsu YL, Yang YC.
europepmc   +1 more source

Long‐Term Institutional Investors and Executive Compensation

Financial Review, EarlyView.
ABSTRACT Standard agency theory views would suggest that long‐term investors will use long‐term CEO compensation to align incentives and promote long‐term value maximization. An alternative view is that long‐term investors—who are more able to bear the fixed costs associated with monitoring—will monitor more heavily than short‐term investors, reducing ...
T. Colin Campbell, Haimanot Kassa, Timothy E. Trombley   +2 more
wiley   +1 more source

Green investors and ESG ratings divergence. [PDF]

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

The benefits of banks' IT investments in times of trouble: evidence from loan loss accruals during the COVID-19 pandemic. [PDF]

J Bus Econ, 2023
Sefried M, Riepe J.
europepmc   +1 more source

CEO Self‐Regulation and the Cost of Equity Capital

Financial Review, EarlyView.
ABSTRACT We explore the association between CEO self‐regulation and the cost of equity capital by distinguishing between two dimensions of regulatory focus—promotion focus and prevention focus—based on Higgins' (1997) framework. A promotion focus prioritizes positive stimuli, accomplishment, and growth, while a prevention focus emphasizes negative ...
Ann Ling‐Ching Chan, Kyunghwa Yu
wiley   +1 more source

Does environmental uncertainty of enterprises aggravate the accrual anomaly in the stock market? Evidence from China. [PDF]

Front Psychol, 2022
Hu S, Wang S.
europepmc   +1 more source

Should We Change the Criminal Age of Majority in England and Wales? Consideration of Young Adults Within the Youth Justice and Criminal Justice System

The Howard Journal of Crime and Justice, EarlyView.
ABSTRACT Current legislation and safeguarding principles are bound by narrow and inflexible constructions of childhood and adulthood. The criminal age of responsibility in England and Wales has been criticised for the responsibilisation of children from age 10 years.
Jayne Price
wiley   +1 more source