Can analyst coverage reduce corporate tax avoidance? Evidence from China. [PDF]
Shi X, Shen Y, Wang Y, Han J.
europepmc +1 more source
Accounting earnings properties and determinants of earnings response coefficient in Brazil [PDF]
openaire +1 more source
Why Do Hedgers Hedge? The Role of Ambiguity
ABSTRACT This paper investigates whether ambiguity influences hedging behavior in commodity futures markets. Using high‐frequency crude oil futures data, distinct measures of risk and ambiguity are linked to weekly hedging positions from the Commodity Futures Trading Commission (CFTC).
Fiona Höllmann
wiley +1 more source
The dual benefits of professional values on income and health among healthcare workers in China: a cross-sectional study. [PDF]
Lu Y +7 more
europepmc +1 more source
Our analysis of 3636 participants from the nationally representative CHARLS cohort revealed that 8.7% of older adults with multimorbidities declined hospitalization despite medical necessity. This under‐utilization was associated with significant long‐term health deterioration, including reduced self‐rated health, impaired work capacity, and diminished
Yunlian Xue +3 more
wiley +1 more source
The moral masking behavior of management after real earnings management: An analysis of management's integrity commitment. [PDF]
Liu F, Liang C.
europepmc +1 more source
Further Findings on the Intergenerational Transmission of Alcohol Consumption
ABSTRACT Using 43,817 parent–child pairs from 23 waves of the HILDA Survey, I study the intergenerational transmission of alcohol use within a rational model of trait transmission. Transmission is predominantly same‐sex: the mother–daughter elasticity is 0.10 and the father–son elasticity is 0.09; there is no father–daughter effect.
Sergey Alexeev
wiley +1 more source
Is intergenerational elasticity (IGE) a misleading measure of wealth mobility? [PDF]
Kim S +3 more
europepmc +1 more source
ABSTRACT As artificial intelligence (AI) becomes more common in human resource management (HRM), especially in performance appraisals, questions arise about how employees respond to AI involvement in these processes. While existing research often treats AI as a technical tool, this study also views AI as a social actor that interacts with employees ...
Yuan Pan +2 more
wiley +1 more source
Long-term exposure to ambient PM<sub>1</sub> accelerates biological aging in middle-aged and older adults in China. [PDF]
Ke J +7 more
europepmc +1 more source

