Results 261 to 270 of about 624,973 (302)

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou   +3 more
wiley   +1 more source

Interplay Between Green Investment and Market Price Premia in Global Shipping

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT Existing research emphasises that the driver of green investment is its future profitability. This paper shows that other investors' decisions also influence green investment. We take the example of scrubber installation in shipping, which is optional by regulation but has an established market for trading its underlying asset.
Yao Shi   +4 more
wiley   +1 more source

Quantum and molecular modelling of abrocitinib as a potential disruptor of cell polarity in colorectal cancer. [PDF]

open access: yesSci Rep
Mathias GE   +5 more
europepmc   +1 more source

Eigenmodes of Latent-Symmetric Quantum Photonic Networks. [PDF]

open access: yesACS Photonics
Himmel J   +5 more
europepmc   +1 more source

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