Results 111 to 120 of about 604 (207)

How Stock Market Participants Use Generative Artificial Intelligence: Evidence from User‐Platform Interaction Data

open access: yesJournal of Accounting Research, Volume 64, Issue 3, Page 1375-1426, June 2026.
ABSTRACT This paper provides descriptive evidence on how stock market participants use Generative Artificial Intelligence (GenAI) to process investment‐related information. Using a data set of 1.7 million stock‐related queries from one of China's largest GenAI platforms during the first half of 2024, we document that user queries address a wide range ...
FRANK ECKER, XITONG LI, YILAN LI, FAN WU
wiley   +1 more source

Do Major Customers Affect Firms' Environmental, Social and Governance Activities?

open access: yesEuropean Financial Management, Volume 32, Issue 3, Page 946-969, June 2026.
ABSTRACT We examine the role of major customers in shaping firms' environmental, social and governance (ESG) practices. We find that firms with major customer relationships undertake fewer ESG activities compared to those without such ties. The association is attenuated when institutional ownership is high, firms are less diversified, customers exhibit
Feng Dong   +4 more
wiley   +1 more source

Universal Owner and Impact of Its Engagement Program: An Analysis of Engagement Records of Japan's GPIF

open access: yesInternational Review of Finance, Volume 26, Issue 2, June 2026.
ABSTRACT Using 26,792 GPIF engagements across 21 funds (2017–2022), we provide empirical evidence on institutional investor stewardship effectiveness. Through propensity score matching and difference‐in‐differences analysis, we find that climate engagements significantly reduce greenhouse gas intensity and improve firm valuation, while governance ...
Masahiro Shibata, Kazunori Suzuki
wiley   +1 more source

Import competition and stock price crash risk

open access: yesJournal of Financial Research, Volume 49, Issue 2, Page 510-542, Summer 2026.
Abstract We investigate how globalization‐induced import competition affects stock price crash risk. Import competition increases price pressure and reduces profit margins, prompting managers to withhold negative information, resulting in higher crash risk. Based on a sample of US manufacturing firms from 1974 to 2019, we find that firms whose products
Mansoor Afzali   +2 more
wiley   +1 more source

PENGARUH FREE CASH FLOW DAN STRUKTUR KEMPEMILIKAN TERHADAP DIVIDEND PAYOUT RATIO

open access: yesJurnal Dinamika Akuntansi, 2012
Penelitian ini bertujuan menguji bagaimana free cash flow dan struktur kepemilikan berpengaruh terhadap dividend payout ratio pada perusahaan nonkeuangan yang terdaftar pada Bursa Efek Indonesia.
Jurica Lucyanda, Lilyana -
doaj  

Daily entry and exit triggers for open market repurchases

open access: yesJournal of Financial Research, Volume 49, Issue 2, Page 422-451, Summer 2026.
Abstract Using publicly available daily data, we analyse the daily decision repurchasing firms make to enter or exit the market during open market repurchase programs. Firms enter the market to repurchase after a stock price downturn and maintain their presence in the market while stock returns remain negative. The lower the preceding overnight return,
Christine Brown, Sean Pinder
wiley   +1 more source

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