Results 201 to 210 of about 91,306 (296)

Iron Ore Pricing in China: Financialization Through a Marxist Lens

Abacus, EarlyView.
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

The Impacts of Global Climate Change and Environmental Security on Fruits and Vegetables-A Policy-Technology Nexus Perspective. [PDF]

Foods
Wang X, Xing M, Li J, Li B.
europepmc   +1 more source

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

Abacus, EarlyView.
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

The impact of export shocks on child health: evidence from China. [PDF]

Front Public Health
Zhang YT, Mashevskaya OV, Wang XZ.
europepmc   +1 more source

Rethinking the contract‐failure theory

American Business Law Journal, EarlyView.
Abstract The contract‐failure theory posits that the nonprofit form can be an indicator of high product quality because the nondistribution constraint reduces the nonprofit manager's financial benefits from cheating. This would give nonprofits an advantage over for‐profit firms when consumers cannot determine product quality and thus explains ...
Yumiao Wang
wiley   +1 more source

School-based adolescent health survey in Himachal Pradesh, India: study design and protocol. [PDF]

Front Public Health
Mohanty S, Mehra D, Das SS, Sethi G, Garg R, Gupta A, Chauhan A, Mehra S.   +7 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

Does digital literacy affect the happiness of rural residents? Evidence from China. [PDF]

Front Psychol
Ding Y, Zhang J.
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

The Lifecycle of Typical IPOs: The Characteristics of Surviving Firms

Accounting &Finance, EarlyView.
ABSTRACT This paper explores the dynamics of firm evolution by analysing the timing and sequencing of a firm's innovation, investment, financing and payout decisions following an IPO. We apply real options theory to analyse our sample that includes all IPOs listed on the NYSE, NYSE MKT and NASDAQ since 1976, categorised into surviving, voluntarily ...
Jennifer Gippel, Martina Linnenluecke, Tom Smith, Yan Xu, Yushu Zhu   +4 more
wiley   +1 more source