Results 141 to 150 of about 277,046 (301)

Broker and institutional investor short selling

Accounting &Finance, Volume 65, Issue 1, Page 621-645, March 2025.
Abstract Brokers have access to order‐flow data, which they can use to enhance their short‐selling returns. However, New Zealand brokers also have a fiduciary duty to place their clients' interests before their own. We compare the short‐selling returns and trading behaviours of brokers and institutional investors who predominantly focus on profit ...
Ben R. Marshall, Nhut H. Nguyen, Nuttawat Visaltanachoti, Jennifer Zhu   +3 more
wiley   +1 more source

The effect of addback statutes on CEO compensation

Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.
Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil, Gerald Lobo, Ray Zhang, Weiji Zhang   +3 more
wiley   +1 more source

Unveiling Corruption's Influence on Insider Trading: US Insights

Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi, Baban Eulaiwi, Hidaya Al Lawati, Grantley Taylor   +3 more
wiley   +1 more source

Economic Freedom and Audit Fees: Evidence From the USA

Accounting &Finance, EarlyView.
ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain, Ahsan Habib, Dinithi Ranasinghe, Marlissa Phillips   +3 more
wiley   +1 more source

Five Advances in the Last 50 Years That Have Impacted Endocrine Surgery

World Journal of Surgery, EarlyView.
Matilda Anneback, Priya H. Dedhia, Aimee Di Marco, Els Nieveen van Dijkum, Julie A. Miller, Janice L. Pasieka   +5 more
wiley   +1 more source

Patient‐reported outcomes for monitoring substance use treatment: A systematic review of single‐item measures

Addiction, EarlyView.
Abstract Background and aims Measurement‐based care (MBC) is a structured approach using standardized, repeated assessments to monitor treatment progress and guide clinical decision‐making. MBC improves outcomes for substance use treatment but can be time consuming due in part to lengthy assessment tools. Single‐item, patient‐reported outcome measures (
Thomas J. Reese, Hilary A. Tindle, Justin Bachmann, Adam Wright, Jessica S. Ancker, Carolyn M. Audet, Mauli V. Shah, Bryan D. Steitz, Michael H. Levin, Kristopher A. Kast, David Marcovitz, Amanda von Horn, A. Taylor Kelley, John F. P. Bridges   +13 more
wiley   +1 more source

Comparative optimization of electric robo-taxi (eRT) and electric unmanned aerial vehicle (eUAV) systems. [PDF]

Sci Rep
Seo H, Kim S, Shin B, Lee U.
europepmc   +1 more source

Dubious Dualism: The Reception of International Law in Canada [PDF]

, 2010
van Ert, Gib
core   +1 more source

Competitive diplomacy in bargaining and war

American Journal of Political Science, EarlyView.
Abstract War is often viewed as a bargaining problem. However, prior to bargaining, countries can vie for leverage by expending effort on diplomacy. This article presents a dynamic model of conflict where agenda‐setting power is endogenous to pre‐bargaining diplomatic competition.
Joseph J. Ruggiero
wiley   +1 more source

Impact of Pre-operative Estrogen Replacement Therapy on Clinical Outcomes After Lumbar Spine Fusion Surgery. [PDF]

Global Spine J
Silvestre J, Ferdon RJ, Ravinsky RA, Reitman CA.   +3 more
europepmc   +1 more source