Results 121 to 130 of about 260,767 (259)
Financial reporting quality of ESG firms listed in China. [PDF]
PLoS One, 2023 Wu M, Abeysekera I.
europepmc +1 more source
The Economic Implications of Corporate Financial Reporting [PDF]
We survey 401 financial executives, and conduct in-depth interviews with an additional 20, to determine the key factors that drive decisions related to reported earnings and voluntary disclosure.
John R. Graham +2 more
core
Journal of Traumatic Stress, EarlyView.Abstract In racially and economically segregated communities, structural violence and chronic adversity perpetuate the risk for community violence and related trauma exposure. Despite widespread awareness of community violence, urban youth of color are among those least likely to have access to services that promote trauma recovery. When these youth do
Bradley C. Stolbach +7 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT This article examines whether economic growth reduces inequalities in access to water and sanitation across 64 countries over an average period of 13.5 years. Drawing on disaggregated data by income quintiles and rural–urban location, and employing ordinary least squares (OLS), two‐stage least squares (2SLS), and Seemingly Unrelated Regression
Marcos García‐López +2 more
wiley +1 more source
Does Carbon Intensity Affect the Cost of Equity? An Empirical Study From Mexico
Sustainable Development, EarlyView.ABSTRACT Climate change poses significant risks for companies, particularly in emerging countries like Mexico, where sustainability perceptions are evolving. This study analyzes how carbon emissions affect the cost of equity capital (CoE) for Mexican firms.
Guillermo Pérez‐Elizundia +2 more
wiley +1 more source
Linear and Nonlinear Predictability of International Securitized Real Estate Returns: A Reality Check [PDF]
This paper examines short-horizon return predictability of ten largest international securitized real estate markets, with special attention paid to exploring possible nonlinearity-in-mean as well as nonlinearity-in-variance predictability.
Tao Wang, Jian Yang, Juan Cabrera
core
Strategic Management Journal, EarlyView.Abstract Research Summary This study examines how legal design shapes contractual governance in public–private partnership (PPP). We argue that PPP‐specific laws do not simply strengthen institutional safeguards; by varying in detail, they also alter the flexibility available for project‐level contracting.
Mohammad Hosseini, Bertrand V. Quelin
wiley +1 more source
Fair value versus historic cost Valuation for Biological assets: Implications for the quality of financial information [PDF]
This research finds neither significant differences in earnings and revenues for farms using fair value (FV) for biological assets with respect to those valuing at historic cost (HC), nor an increase in their volatility.
Josep Ma. Argiles (UB) +2 more
core
What happens around earning announcements? An investigation of information asymmetry and trading activity in the Saudi market [PDF]
, 2010 This paper examines stock returns and trading activities around earnings announcements for listed companies in the Saudi stock market (SSM). Specifically, we examine the levels of stock liquidity, trading activity, volatility, bid-ask spread, asymmetric
Gregoriou, A, Alzahrani, AA
core
Simulating strategic interactions with AI agents
Strategic Management Journal, EarlyView.Abstract Research Summary We explore how Large Language Models (LLMs) can serve as synthetic subjects to inform strategy research. We introduce a framework for designing and running simulated experiments with LLM‐powered agents. We argue that this approach is useful for rapid, low‐cost prototyping of human experiments and for generating novel ...
Matteo Tranchero +3 more
wiley +1 more source