Results 201 to 210 of about 52,974 (284)

Exposure to Climate Change and Earnings Manipulation

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT This study investigates whether and how climate change exposure (CCE) influences corporate financial reporting practices. Using a newly developed firm‐specific CCE measure from conference calls, we find that US firms with higher CCE exhibit greater real earnings management (REM).
Ramzi Benkraiem, Mostafa M. Hasan, Ashrafee Hossain, Abdullah‐Al Masum, Samir Saadi   +4 more
wiley   +1 more source

CEO discretion and enterprise digital transformation. [PDF]

Heliyon
Wang Y, He Z.
europepmc   +1 more source

Bankruptcy Experience and Corporate Hedging

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine whether managers’ prior exposure to corporate bankruptcy shapes corporate risk‐management policies. Using detailed executive employment histories and hand‐collected derivative disclosures for a large sample of US public firms, we find that firms led by bankruptcy‐experienced (BE) CEOs are more likely to use cash‐flow hedges and ...
Taoran Guo, Abe de Jong, Lubna Rahman
wiley   +1 more source

Relative Peer Quality and 10‐K Readability

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT This study examines the impact of the relative managerial quality of executives’ compensation peers on the readability of narrative disclosures in focal firms’ 10‐K reports. We use the fraction of peers with greater managerial ability scores than the reporting firm to measure the reporting firm's relative peer quality (RPQ).
Xiaohua (Stephen) Wu, Yuyu Zhang, Elisabeth Sinnewe   +2 more
wiley   +1 more source

Unequal Solidarity: Club Rules and Crisis Support in the European Polity

JCMS: Journal of Common Market Studies, EarlyView.
Abstract Is European solidarity during crises due to common or close identities? Or do Europeans punish rule‐breaking countries by showing them less solidarity? Research on the determinants of European solidarity increasingly focuses on ‘solidarity to’, how givers' attitudes are shaped by their perceptions of receiving member states.
Zbigniew Truchlewski, Daniel Kovarek, Joseph Ganderson   +2 more
wiley   +1 more source

Does Investors' Sophistication Affect Persistence and Pricing of Discretionary Accruals?

This paper examines whether the sophistication of market investors influences management's strategy on discretionary accounting choice, and thus changes the persistence of discretionary accruals.
Lanfeng Kao
core  

Leadership beyond the battlefield: How military‐experienced senior executives influence analyst coverage, forecast accuracy, and dispersion

Journal of Financial Research, EarlyView.
Abstract This study examines how military‐experienced senior executives shape analysts' information environment and forecasting outcomes. Using U.S.‐listed firms from 2000 to 2020, we find that firms led by ex‐military executives attract greater analyst coverage, exhibit lower forecast inaccuracy, and experience lower forecast dispersion.
Zhe Li, Bo Wang, Weidong Lin
wiley   +1 more source

Employee education, labor protection intensity and auditor risk perception. [PDF]

PLoS One
Shen X, Wu A, Ding Y, Sun Q, Liu M.
europepmc   +1 more source

Best Case/Worst Case: A Multisite Randomized Trial of Scenario Planning for Patients With Late‐Stage Kidney Disease

Journal of the American Geriatrics Society, EarlyView.
Best Case/Worst Case is a communication tool that uses scenario planning to support nephrologists and older adults with advanced chronic kidney disease as they make decisions about life with or without dialysis. ABSTRACT Background Best Case/Worst Case (BC/WC) is a communication tool to support nephrologists and older adults with advanced chronic ...
Lily N. Stalter, Bret M. Hanlon, Kyle J. Bushaw, Jenna Nitkowski, Anne Buffington, Katharine L. Cheung, Amy B. Zelenski, Kristine Kwekkeboom, Amar D. Bansal, Deidra Candice Crews, Holly M. Koncicki, Daniel Lam, Alvin H. Moss, Maya K. Rao, Dawn Felicity Wolfgram, Jeniann Yi, Carrie Brill, Tamara Isakova, Margaret L. Schwarze   +18 more
wiley   +1 more source