Results 181 to 190 of about 91,306 (296)
Volatility of Tax Payments and Dividend Payouts. [PDF]
Contemp Account Res, 2023 Amberger HJ.
europepmc +1 more source
Interactivity and Illusions of Ability: How Using Generative AI Affects Investor Judgments
Journal of Accounting Research, EarlyView.ABSTRACT I use the setting of generative AI (GenAI) to examine how processing tool interactivity affects investors’ self‐assessments of ability and willingness to invest. Although GenAI can help investors process financial information, I theorize that the interactive nature of GenAI blurs the boundaries between investors’ own abilities and those of ...
Joe Croom
wiley +1 more source
Towards a unified test for the intercept of autoregressive models. [PDF]
J Appl StatZhang J, Fan Y, Wang Y, Liu X, Li B.
europepmc +1 more source
De‐Dollarization Is a Plausible Outcome of the New Washington Consensus
Global Policy, EarlyView.ABSTRACT A trend towards de‐dollarization of the global economy in which the US dollar ceases to be used as the world's reserve currency for international transactions confronts some of the existing structures of international economic law, built upon the rules set out by US‐led organizations like the WTO, the IMF, and the World Bank. This article will
David Collins
wiley +1 more source
On the valuation implications of unbundled disclosure
Contemporary Accounting Research, EarlyView.Abstract Firms with multiple pieces of information can disclose the information concurrently (bundled disclosure) or sequentially (unbundled disclosure). This paper examines the pricing implications of (un)bundled disclosure in a rational expectations equilibrium model.
Xue Jia, Jeroen Suijs
wiley +1 more source
Nature on the balance sheet: Accountability for Nature Positive
Methods in Ecology and Evolution, EarlyView.Abstract Nature loss poses a growing risk to the global economy, prompting calls for enhanced business accountability. To support the urgent business transformations required to achieve Nature Positive goals, decision‐makers, investors, lenders and other stakeholders need consistent, comparable and decision‐useful information on the state of nature and
Greg Smith +6 more
wiley +1 more source
Impact of mandatory environmental information disclosure on the capital cost: Evidence from listed companies in China. [PDF]
HeliyonTian L, Shen Y, Du M.
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 +3 more
wiley +1 more source