Results 111 to 120 of about 1,600 (254)

Corporate Website Disclosures and Financial Reporting Quality

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between corporate website disclosures and financial reporting quality. Using website disclosures for firms included in the S&P 500 and S&P Midcap 400 indices, a detailed disclosure index is constructed that distinguishes reproduced financial disclosures, incremental financial disclosures that are not ...
Nicholas Mueller
wiley   +1 more source

TARFA: A Novel Approach to Targeted Accounting Range Factor Analysis for Asset Allocation. [PDF]

Entropy (Basel)
de Leon JJ, Medda F.
europepmc   +1 more source

International Evidence on the Relationship Between Financial Literacy and Corporate Cash Holdings

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study is the first investigation of the relationship between corporate cash holdings and financial literacy (FL). We find that a one‐standard‐deviation increase in FL is associated with an 8%–27% reduction in corporate cash holdings, depending on the measure of FL used.
Kenneth Yung, Reza Kahibavil, Su Li, Arian Amidi   +3 more
wiley   +1 more source

"Agentic fuel" and "Social dividends": a mixed-methods explanatory study of optimism as a mediator between gratitude, mindfulness, and psychological wellbeing among Chinese university EFL students. [PDF]

Front Psychol
Zhao W.
europepmc   +1 more source

U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
wiley   +1 more source

The 2025-2030 Dietary Guidelines for Americans are associated with higher land, water and nitrogen use, and greenhouse gas emissions. [PDF]

Proc Natl Acad Sci U S A
Shepon A, Makov T, Katz DL, Eshel G.
europepmc   +1 more source

The Formation of Islamic REIT Prices in Malaysia: Analyses of Linkages and Transmissions

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This paper examines the linkages and transmissions of five Islamic‐real estate investment trusts (I‐REITs) listed on the Kuala Lumpur stock exchange in Malaysia. In general, the five I‐REITs do not co‐move and are not linked. When the price linkage of each I‐REIT is analyzed, however, two of them, KLCC and AME, co‐move.
Takayasu Ito
wiley   +1 more source

Education as a Driver to the Demographic Dividend. [PDF]

Microb Biotechnol
de Jesus Fernandes AR, Queiroz BL.
europepmc   +1 more source

Climate‐Smart Destination Marketing and Community‐Based Tourism for Socio‐Economic Revitalization in Degraded Landscapes

Land Degradation &Development, EarlyView.
ABSTRACT As the global tourism industry confronts the existential imperatives of the Anthropocene, the remediation of degraded landscapes through regenerative economic models has emerged as a critical frontier in sustainability science. This research presents a rigorous empirical examination of the “restoration–revenue” paradigm, investigating the ...
Xin Sui, Tianchang Chen
wiley   +1 more source

Do carbon policy shocks move stocks? evidence from China's carbon market. [PDF]

Carbon Balance Manag
Peng J, Zeng Y, Fu S, Tian J.
europepmc   +1 more source