Results 41 to 50 of about 17,815 (173)
Investor overreactions to transnational peer firm earnings: The role of accounting standards
Contemporary Accounting Research, Volume 42, Issue 2, Page 1145-1175, Summer 2025.Abstract This study finds that accounting standards play an important role in cross‐border investor reactions to peer firm earnings. Specifically, we document that when international peer firms report under the same accounting standards, investors overreact to peer firms' earnings announcements.
Manuel Herkenhoff, Martin Nienhaus
wiley +1 more source
Les post-keynésiens et la monnaie endogène [PDF]
, 1982 This paper attempts to identify the peculiar aspects of post-Keynesian monetary theory. In a modern production economy, the growth of the stock of money is an essentially endogenous process.
Lavoie, Marc
core +1 more source
Contemporary Accounting Research, Volume 42, Issue 2, Page 1298-1330, Summer 2025.Abstract We examine whether foreign national directors (FNDs) on US corporate boards help their firms mitigate the adverse effects of economic policy uncertainty (EPU) shocks originating from the directors' home countries. Using a comprehensive data set of US manufacturing firms' international supply chain relationships from 2003 to 2019, we find that ...
Rohan D'Lima, Ariel Rava, Musa Subasi
wiley +1 more source
L'avenir des gérants de fortune en Suisse [PDF]
, 2018 Ces dernières années, de plus en plus d’États ont accusé des pertes de leurs recettes fiscales dues à l’évasion fiscale de leurs nationaux. Ceci a entraîné l’OCDE à adopter un ton plus ferme envers les pays pratiquant le secret bancaire, car elle ...
Sayard, Nathalie, Zuchuat, Christophe
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The Impact of Institutional and Financial Constraints on Party Behaviour in Local Politics
Swiss Political Science Review, Volume 31, Issue 2, Page 287-306, June 2025.Abstract Political parties are not free to choose which issues to focus on in parliament. At the national level, it is mostly economic and societal problem pressures which impact parties' issue attention. In this paper, we argue that at lower levels of multilevel governance systems, parties are additionally limited by institutional and financial ...
Martin Gross +3 more
wiley +1 more source
Le microfinancement dans les pays en développement. Evolution, théories et pratiques [PDF]
, 1997 Cette bibliographie est un outil permettant d'approfondir les thèmes de travail actuels liés au microfinancement : évolution de la pensée économique depuis les années 90, réflexions et réalisations sur le diagnostic, la mise en oeuvre, le suivi, l'impact
Duchamp, Marie-Christine +2 more
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Prenons-nous assez de risque dans les théories du risque? [PDF]
, 1993 Un survol limité du concept du risque chez les praticiens nous révèle neuf caractéristiques du risque, tandis que les théoriciens s’intéressent surtout à la réduction des écarts entre les prédictions du paradigme de l’espérance d’utilité et le ...
Colson, Gérard
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Canadian Journal of Economics/Revue canadienne d'économique, Volume 58, Issue 2, Page 515-547, May 2025.Abstract The accumulation of large genetic data is crucial for the scientific advancement of genetic research and precision medicine, but various participation biases threaten the validity of genetic research data sets. To better understand the decision to participate and its relationship with economic incentives and preferences, we studied the stated ...
Richard Karlsson Linnér, Manisha Jain
wiley +1 more source
The Social Construction of the Audit Expectation Gap: The Market of Excuses [PDF]
Nous examinons dans cet article l'“audit expectation gap” en nous appuyant sur l'étude de l'évolution des objectifs de l'audit dans le contexte français.
Chrystelle Richard, Imen Jedidi
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EuroChoices, Volume 24, Issue 1, Page 20-26, April 2025.Summary Regenerative agriculture has gained attention for its potential to mitigate greenhouse gas (GHG) emissions from crop production and improve farm profitability through practices like cover cropping and reduced tillage. However, empirical data suggest that the carbon storage potential and economic benefits of these methods are often overstated ...
Yelto Zimmer +3 more
wiley +1 more source