Results 291 to 300 of about 7,301,086 (391)

Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies

open access: yesAbacus, EarlyView.
Using hand‐collected data, we find that lawyer CEOs, defined as CEOs with a legal education background, tend to make first disclosures about pending litigation cases on a timelier basis for litigation cases that end up with material losses than do non‐lawyer CEOs.
Feng Chen   +3 more
wiley   +1 more source

Artificial intelligence for algorithmic trading digital assets: evidence from the Counter-Strike 2 skin market. [PDF]

open access: yesFront Artif Intell
Guede-Fernández F   +6 more
europepmc   +1 more source

Impact of Corporate Risk Factor Disclosures on Auditor Judgements and Client Reporting: A Textual Analysis From 10‐K Filings

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Using textual analysis of clients' qualitative corporate risk factor disclosures (RFDs) from firms' 10‐K filings, we investigate how RFDs influence auditors' assessments of client business risk (CBR), as reflected in their pricing and reporting behaviour. We find that auditors charge clients who disclose more extensive RFDs approximately 5%–7%
Sarowar Hossain, Ryan Zihang Peng
wiley   +1 more source

Managing the Threat of Subsidized Predators for a Threatened Shorebird

open access: yesAnimal Conservation, EarlyView.
Subsidized predators—native predators that have become more common due to human activities—challenge the persistence of many at‐risk prey species and require creative solutions beyond lethal predator control. In an 8‐year study, we placed small wire cages over western snowy plover nests that allow passage of plovers, but not their predators, and ...
R. R. Swaisgood   +4 more
wiley   +1 more source

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