Results 151 to 160 of about 29,766 (313)

Redacted Disclosures and Bank Loan Contract Terms

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We investigate the impact of redacting disclosures on bank loan contracts. Our findings indicate that firms that redact information have loans with significantly higher spreads, shorter maturities, and more restrictive covenants and face a greater likelihood they will be required to post collateral compared to firms that do not redact ...
Karel Hrazdil, Jiyuan Li, Yuzeng Li
wiley   +1 more source

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

Dividends and Bank Capital in the Financial Crisis of 2007-2009 [PDF]

The headline numbers appear to show that even as banks and financial intermediaries suffered large credit losses in the financial crisis of 2007-09, they raised substantial amounts of new capital, both from private investors and through government-funded
Hyun Song Shin, Viral V. Acharya, Nirupama Kulkarni, Irvind Gujral   +3 more
core  

StockData: An open investment transaction dataset. [PDF]

Data Brief
Li M, Wu C, Mao W, Firat EE, Laramee RS.
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

Determinant factors of Chief Data Officer adoption in government: A topic model and structural equation modelling approach. [PDF]

PLoS One
Zhang H, Ding H, Xiao J.
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

Patterns in Payout Policy and Payout Channel Choice of UK Firms in the 1990s

The paper examines the payout policy of UK firms listed on the London Stock Exchange during the 1990s.We complement the existing payout literature studies by analyzing jointly the trends in dividends and share repurchases.Unlike in the US, we find that ...
Trojanowski, G., Renneboog, L.D.R.
core  

Interpreting Ex-Dividend Evidence: The Citizens Utilities Case Reconsidered [PDF]

Numerous empirical studies have attempted to measure the effect of changes in dividend policy on corporate equity values. One of the most popular study methodologies has been an examination of share price changes around ex-dividend days.
James M. Poterba
core  

Population changes and demographic dividends. [PDF]

Bull World Health Organ
Bloom DE, Kuhn M, Prettner K.
europepmc   +1 more source