Results 151 to 160 of about 40,221 (277)

Financial Statement Readability and Firm Debt Choice

open access: yesFinancial Management, EarlyView.
ABSTRACT Examining more than 16,000 firm‐year observations in the United States, we provide novel evidence showing that higher financial statement readability leads to a decrease in information asymmetry and the need for external monitoring, thereby reducing the reliance on bank debt relative to public debt.
Wajih Abbassi   +3 more
wiley   +1 more source

Voluntary Adoption of Internal Audit by NASDAQ Firms and Its Impact on Internal Control Reporting

open access: yesInternational Journal of Auditing, EarlyView.
ABSTRACT NASDAQ firms are not required to have an internal audit function. We exploit this voluntary setting to provide further insight into internal audit's role as a governance function. We search proxy statements and other sources to identify whether NASDAQ firms have an internal audit function.
Omar Watts, Randal Elder, Michael Hyman
wiley   +1 more source

The Effects of Political Exclusion: Threatened Needs and Decreased Affiliation With Increased Anger and Antisocial Inclinations

open access: yesJournal of Applied Social Psychology, Volume 55, Issue 5, Page 305-321, May 2025.
ABSTRACT Social exclusion threatens psychological needs satisfaction, increases anger, and can contribute to group polarization. In two studies, we explored how political exclusion (vs. inclusion) influenced American voters' polarization. In Study 1 (N = 135, 60.7% Female, 61.5% White; Age M = 19.63), young adults were included or excluded in Cyberball
Katarina E. AuBuchon   +4 more
wiley   +1 more source

Cyberattacks on Small Banks and the Impact on Local Banking Markets

open access: yesJournal of Money, Credit and Banking, EarlyView.
Abstract Cyberattacks on small banks have direct and spillover effects in local markets. Following successful cyberattacks, hacked small banks experience a decline in deposit growth rates. This effect of cyberattacks is not observed in hacked large banks.
FABIAN GOGOLIN   +2 more
wiley   +1 more source

What do public contributors with lived experience know and think about open research? ‘Nobody should look at results and think “how did they arrive at that?”’

open access: yesJournal of Neuropsychology, EarlyView.
Abstract Involving people with lived experience in research (patient and public involvement or co‐production) is one principle of open research (transparent research practices). Involvement of experts by experience helps ensure that clinical and health research is relevant, ethical and accessible.
Ellen Poliakoff   +7 more
wiley   +1 more source

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