Results 111 to 120 of about 92,664 (318)

Regulatory Price Restrictions, Audit Fees and Audit Outcomes: Evidence From Audit Fee Regulation No. 196 in China

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This paper examines the effect of audit fee regulation on audit fees and audit outcomes. Leveraging the staggered introduction of audit fee restrictions in different Chinese provinces, we find that audit fee regulation is effective in curbing lowballing behaviours and improving audit quality.
Zhili Tian, Yiye Liu, Yixuan Zhang
wiley   +1 more source

The Empire Struck Back: The Mexican Oil Expropriation of 1938 Reconsidered [PDF]

open access: yes
The Mexican expropriation of 1938 was the first large-scale non-Communist expropriation of foreign-owned natural resource assets. The literature generally makes three assertions: the U.S.
Noel Maurer
core  

Unveiling Corruption's Influence on Insider Trading: US Insights

open access: yesAccounting &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   +3 more
wiley   +1 more source

Ownership Risk and the Use of Common-Pool Natural Resources [PDF]

open access: yes
It has long been recognized that the quality of property rights greatly impacts the economic development of a country and the use of its natural resources.
Jérémy LAURENT-LUCCHETTI   +1 more
core  

Endogenous opposition: Identity and ideology in Kuwaiti electoral politics

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract How do opposition elites succeed in authoritarian elections? Existing theories of authoritarian politics suggest a pivotal role for elections in enhancing the survival of incumbent dictators. Yet, in many contexts, opposition elites attract considerable support and constrain the policymaking authorities of these dictators.
Daniel L. Tavana
wiley   +1 more source

Private benefits extraction in closely-held corporations: the case for multiple large shareholders [PDF]

open access: yes, 2004
This paper investigates how multiple large shareholders share control and extract private benefits in closely-held corporations. We find that ownership structures with multiple large shareholders are common and very stable.
Gutiérrez Calderón, María Isabel   +1 more
core  

An anatomy of worldmaking: Sukarno and anticolonialism from post‐Bandung Indonesia

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract This article analyzes the anticolonial worldmaking of postcolonial Indonesia's first president Sukarno, during Guided Democracy (1959–1965). Using worldmaking as a conceptual interface, the article offers three interconnected interventions.
Say Jye Quah
wiley   +1 more source

Financialisation, or the Search for Profits in the Sphere of Circulation [PDF]

open access: yes
Financialisation of advanced capitalist economies during the last three decades represents expansion of the sphere of circulation, while the sphere of production has continued to face difficulties of profitability and productivity growth.
Costas Lapavitsas
core  

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