Results 131 to 140 of about 279,461 (228)

Interactivity and Illusions of Ability: How Using Generative AI Affects Investor Judgments

open access: yesJournal 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

De‐Dollarization Is a Plausible Outcome of the New Washington Consensus

open access: yesGlobal 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

open access: yesContemporary 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

Private finance and the threat to global health. [PDF]

open access: yesBMJ Glob Health
Hunter BM   +6 more
europepmc   +1 more source

Nature on the balance sheet: Accountability for Nature Positive

open access: yesMethods 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

Market Valuation of Risk Reporting: The Role of Business Model Disclosure

open access: yesAbacus, 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

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