Results 131 to 140 of about 2,352 (260)

When Technology Meets Turbulence: The Impact of Digital Transformation and Policy Uncertainty on Audit Opinions

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min, Sultan Sikandar Mirza, Chengming Huang   +2 more
wiley   +1 more source

Corporate transparency and the disposition effect. [PDF]

Front Psychol
Chen S, Ren F.
europepmc   +1 more source

Nonfinancial Performance Metrics in Executive Pay and Corporate Risk‐Taking—Evidence From S&P 500 Firms

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines the implications of the use of nonfinancial performance metrics in executive compensation (hereafter, NFPM‐linked pay) on corporate risk‐taking and firm performance in subsequent periods. Using hand‐collected data on the performance metric choices of S&P 500 firms and a comprehensive set of proxies for corporate risk‐taking,
Wan‐Ting (Alexandra) Wu
wiley   +1 more source

Rice price volatility and dietary diversity in Bangladeshi farm households: panel data evidence. [PDF]

Front Nutr
Mastura T, Alam MJ, Begum IA, Iqbal MA, McKenzie AM.   +4 more
europepmc   +1 more source

Doubtful Receivables' Risk and Its Impact on Stock Returns

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT The current research proposes a previously unknown source of risk in relation to companies’ doubtful receivables. Higher relative doubtful receivables present a risk for companies' future cash flows. Hence, the article discusses an innovative risk measure associated with companies’ doubtful receivables.
Roi D. Taussig
wiley   +1 more source

Research on the impact of algorithmic trading on market volatility. [PDF]

Sci Rep
Yang D, Yang Y, Luo J, Wang Z, Sha H.
europepmc   +1 more source

Employee Satisfaction and Real Activities Earnings Management

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This paper examines the relation between employee satisfaction and real activities earnings management. Based on a holistic view of the balanced scorecard approach, employee satisfaction often plays a role in promoting desirable corporate outcomes.
Jaeseong Lim
wiley   +1 more source

Integrating event information and multi dimensional relationships for improved financial time series forecasting. [PDF]

Sci Rep
Du X, Cao J, Jiang X, Wang Q, Xu B, Liu Z, Chen Y, Yuan C.   +7 more
europepmc   +1 more source

Harnessing personal and social resources in managing internalising and externalising symptoms in children living in low‐resource settings

JCPP Advances, EarlyView.
Abstract Background Children growing up in low‐resource settings are at greater risk for lifelong psychiatric problems. They are both more likely to have risk factors for early psychopathology and to be less likely to seek help and engage support for these problems.
Julia E. Michalek, Kathryn Bates, Francois van Loggerenberg, Dennis Ougrin, Jennifer Y. F. Lau   +4 more
wiley   +1 more source

Multi-Sensor Temporal Fusion Transformer for Stock Performance Prediction: An Adaptive Sharpe Ratio Approach. [PDF]

Sensors (Basel)
Yang J, Li P, Cui Y, Han X, Zhou M.
europepmc   +1 more source