Results 191 to 200 of about 52,974 (284)

Options for student loan repayment matter. [PDF]

Proc Natl Acad Sci U S A
Abraham KG.
europepmc   +1 more source

College Loans and Human Capital Investment

International Economic Review, EarlyView.
ABSTRACT College loans facilitate access to education, but the repayment burden may distort posteducation human capital investment. We examine the role of college loans and loan repayment policies through a structural model of individuals' dynamic decisions on borrowing/saving, labor supply, and costly human capital investment. We estimate two versions
Chao Fu, Hsuan‐Chih (Luke) Lin, Atsuko Tanaka   +2 more
wiley   +1 more source

Busy independent directors and IPO company earnings management: Evidence from China. [PDF]

Heliyon
He Y, Hamdan SL, Faizal SM.
europepmc   +1 more source

Earnings management, business strategy, and bankruptcy risk: evidence from Indonesia. [PDF]

Heliyon, 2020
Agustia D, Muhammad NPA, Permatasari Y.
europepmc   +1 more source

Who Bears the Pen? Audit Partner–Manager Report Signatures, Multilevel Accountability and Audit Quality in China

International Journal of Auditing, EarlyView.
ABSTRACT Using data pertaining to China's mandatory two‐signature regime, under which a certified public accountant licensed as an audit manager can serve as an audit report signatory, we examine whether reallocating accountability within the audit engagement team is associated with audit quality.
Yanming Cao, Jengfang Chen, Meiting Lu, Grant Richardson   +3 more
wiley   +1 more source

Changes in Audit Risk Responses During Times of Crisis: Evidence From Key Audit Matters in China

International Journal of Auditing, EarlyView.
ABSTRACT This study examines how auditors adjust their risk responses to the COVID‐19 pandemic, an exogenous shock that heightened uncertainty and constrained access to audit evidence. Using manually collected audit‐procedure disclosures from Key Audit Matters (KAMs) for Chinese A‐share listed companies from 2017 to 2022, we employ a generalized ...
Zhiying Hu, Wenhui Jin, Yuyu Zhang
wiley   +1 more source

CEO Narcissism and Related Party Transactions

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine the association between CEO narcissism and the likelihood of engaging in related party transactions (RPTs) and its influence on the value implications of these transactions. Furthermore, we investigate the effect of board monitoring on the relationship between CEO narcissism and the value effects of RPTs. We find that CEO narcissism
Anwer S. Ahmed, Bilal Al‐Dah, Mustafa A. Dah, Moataz El‐Helaly   +3 more
wiley   +1 more source

Corporate carbon emissions and market value. [PDF]

Sci Rep
Zhang J.
europepmc   +1 more source

A study on the estimation of quarterly discretionary accruals

Korea International Accounting Review, 2011
openaire   +1 more source