Results 181 to 190 of about 256,196 (292)

An arithmetic operation P system based on symmetric ternary system. [PDF]

PLoS One
Nan H, Zhang J, Guo P, Jiang J, Zhang X.
europepmc   +1 more source

Market Valuation of Risk Reporting: The Role of Business Model Disclosure

Abacus, EarlyView.
Narrative risk reporting is essential to providing investors with information about company risks. Recent regulations require large companies to disclose narrative information about their main risks, opportunities, and business model (BM) value drivers.
Chiara Crovini, Francesco Giunta, Christian Nielsen, Lorenzo Simoni   +3 more
wiley   +1 more source

When the Former CEO Acts as Board Chair: Does This Matter to Debt Policy and Risk of Default?

Abacus, EarlyView.
This paper scrutinizes the interconnections between debt capital raising, firm risk of default, and the presence of a former CEO who now serves as a board chairperson, referred to as the Chair‐Former‐CEO (CFC). Employing a sample of the largest non‐financial firms within the US S&P 100 from 2002 to 2018, our results reveal that, when compared to their ...
Vu Quang Trinh, Aly Salama, Basil Al‐Najjar   +2 more
wiley   +1 more source

Repositioning Occupational Health in India for Viksit Bharat. [PDF]

Indian J Community Med
Modi B, Sheth A.
europepmc   +1 more source

Co‐opted Boards and the Obfuscation of Financial Reports

Abacus, EarlyView.
This study investigates the relationship between board co‐option and the obfuscation of financial disclosures in a comprehensive sample of 9,620 10‐K filings by 1,076 US‐listed firms between 1996 and 2018. Our empirical results are consistent with our hypotheses that board co‐option partly explains the obfuscation of financial reports.
Abongeh A. Tunyi, Tanveer Hussain, Geofry Areneke, Jacob Agyemang   +3 more
wiley   +1 more source

A scoping review on the community dividend resulting from testing and treating hepatitis C infection in people living in detention. [PDF]

Epidemiol Infect
Kiss-Farina E, Esio-Bassey C, Plugge E, De Viggiani N.   +3 more
europepmc   +1 more source

Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions

Abacus, EarlyView.
This study investigates the cash‐holding motivations of issuers with excess cash. It aims to explain why these issuers choose to accumulate even more cash through stock issuances rather than utilize their existing surplus. I assess three competing cash‐holding motivation hypotheses: whether issuers raise cash: (i) to fund the needs of future growth ...
Ebrahim Bazrafshan
wiley   +1 more source

Letter to the Editor: Global burden, trends and forecast analysis of extremity fractures based on GBD 2021. [PDF]

Int J Surg
Sun X, Fei J.
europepmc   +1 more source

Does Financial Statement Comparability Reduce Differences in Sentiment‐induced Investor Trading Behaviour?

Abacus, EarlyView.
This study examines whether comparable financial information can mitigate differences between individual and institutional investors’ trading behaviour, particularly behaviour that is shaped by investor sentiment. The results indicate that the higher the comparability, the smaller the gap in trading behaviour driven by investor sentiment between ...
Eun Hye Jo, Jung Wha (Jenny) Lee
wiley   +1 more source

Is the market biased in M&A, dividend payment, and share repurchase events? [PDF]

Heliyon
Quang LT.
europepmc   +1 more source