Results 181 to 190 of about 172,300 (294)

Revisiting the Governance-Dividend Nexus: The Mediating Role of Corporate Social Responsibility. [PDF]

F1000Res
Shaheen R, Bala H, Haruna Abubakar A, Lamba Sahdev S, Alhaji Sani A, Khatoon G, Zahid U.   +6 more
europepmc   +1 more source

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

Abacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose, Muhammad Jahangir Ali, Syed Shams, Muhammad Shahin Miah   +3 more
wiley   +1 more source

Quantifying the loss of healthy life expectancy due to population ageing: health benefit estimation from a global perspective. [PDF]

BMJ Glob Health
Xi JY, Zhao JG, Li XQ, Yan B, Bai JJ, Xiang YN, Hu W, Hu J, Liao Y, Gu J, Lin X, Hao YT.   +11 more
europepmc   +1 more source

The effect of CEO adverse professional experience on management forecast pessimism

Accounting &Finance, Volume 65, Issue 1, Page 219-250, March 2025.
Abstract We examine how CEOs' past experiences of corporate distress affect their subsequent forecast behaviour. We find that CEOs who experienced distress in a non‐CEO position at another firm issue more pessimistic management earnings forecasts after becoming CEO at their current firm.
Eunice S. Khoo, Louise Y. Lu, Zihang Peng   +2 more
wiley   +1 more source

Basic science in Indian ophthalmology: Translational frontiers and societal promise. [PDF]

Indian J Ophthalmol
Shetty R.
europepmc   +1 more source

Auditor industry expertise and the predictive power of the deferred tax valuation allowance

Accounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.
Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton, Jeffrey Gramlich, M. Kathleen Harris   +2 more
wiley   +1 more source

Getting ahead of the ageing curve: learning from EU experiences for a healthier demographic transition. [PDF]

Front Public Health
Freitas HR, Malva JO.
europepmc   +1 more source

Unveiling Corruption's Influence on Insider Trading: US Insights

Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi, Baban Eulaiwi, Hidaya Al Lawati, Grantley Taylor   +3 more
wiley   +1 more source

The Relative Impact of Different News on Stock Returns: Evidence From New Zealand

Accounting &Finance, EarlyView.
ABSTRACT We estimate the effects of different news events on New Zealand stock returns. Our results indicate that local news, such as announcements from the New Zealand Central Bank interest rate changes (official cash rate) and company earnings reports, generally has a greater impact than international news. However, U.S. Federal Open Market Committee
Rui Ma, Ben R. Marshall, Nhut H. Nguyen, Nuttawat Visaltanachoti   +3 more
wiley   +1 more source

The Impact of ESG Rating Divergence on Excess Cash Holdings: Evidence From China A‐Share Listed Firms

Accounting &Finance, EarlyView.
ABSTRACT This paper investigates the relationship between ESG rating divergence and corporate excess cash holdings, employing a sample of Chinese A‐share listed companies from 2015 to 2021. Our findings reveal a significant positive relationship between ESG rating divergence and firms' excess cash holdings, a conclusion robust to various sensitivity ...
Qun Cao, Siye Liang, Jingtong Wu, Tairan Kevin Huang   +3 more
wiley   +1 more source