Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions
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
Analysis of spatio-temporal evolution and influencing factors of land dividends in China. [PDF]
Wang Y, Ling J.
europepmc +1 more source
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
An arithmetic operation P system based on symmetric ternary system. [PDF]
Nan H, Zhang J, Guo P, Jiang J, Zhang X.
europepmc +1 more source
Iron Ore Pricing in China: Financialization Through a Marxist Lens
We offer a Marxist interpretation of financialization as we examine the Chinese market for iron ore and the shift in the pricing mechanism from an annual fixed price to an indexed price from 2010. Drawing upon Marx's theory of the circuit of capital, we illustrate an empirical case of financialization that results from the conflict between social ...
Xun Gong, Eagle Zhang, Corinne Cortese
wiley +1 more source
Capitalizing on Population Dynamics 30 Years on from the International Conference on Population and Development. [PDF]
Gietel-Basten S, Snow R.
europepmc +1 more source
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley +1 more source
Charting Africa's digital public health future: Five priorities for action. [PDF]
Ngongo N, Dereje N, Hall S, Kaseya J.
europepmc +1 more source
Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose +2 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]
Kiss-Farina E +3 more
europepmc +1 more source

