Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study explores the relationship between non‐deal roadshows (NDRs), the medium of exchange used in mergers and acquisitions (M&As) and the value created by these significant corporate events. NDRs can reduce asymmetric information, which is a significant driver of merger announcement returns, the choice of merger financing, and the ...
Dylan A. Howell
wiley +1 more source
Informative Value of Non‐Financial Reports: Analyzing the Impact of Disclosure Format and Auditing
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT Since the Non‐Financial Reporting Directive (NFRD) came into force in 2017, large, listed companies in the European Union (EU) are obliged to disclose non‐financial reports annually. Accordingly, Member States transposed the Directive into national law with country‐specific rules.
Simon Hirsch, Veronika Heichl
wiley +1 more source
The impact of ASEAN economic community, firm characteristics and macroeconomics on firm performance and firm value: An investigation of Shariah-compliant firms in Indonesia. [PDF]
HeliyonNikmah C, Hung RJ.
europepmc +1 more source
Lease Accounting Standard (ASC 842), Temporary Book‐Tax Differences, and Capital Market Uncertainty
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT Currently, the Financial Accounting Standards Board (FASB) is conducting a post‐implementation review of the Accounting Standards Codification (ASC) 842 lease accounting standard, which underscores the need for academic research regarding the performance and impact of the lease standard in the capital market.
Yan Zhou, Shihui Fan
wiley +1 more source
Decoding the weekend sleep dilemma: the health impacts of catching up on sleep. [PDF]
SleepGao C, Gao L, Hu K, Li P.
europepmc +1 more source
Manager Sentiment and Merger Activities
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study investigates the ability of manager sentiment to predict corporate merger activity. Prior research suggests that during periods of high sentiment, managers tend to overestimate the future prospects of their firms. We thus hypothesize that, during such periods, managers may also overestimate the future cash flows from the mergers ...
Brandon Byunghwan Lee +4 more
wiley +1 more source
Currency risk analysis of belt and road initiative countries. [PDF]
PLoS OneLi M, Liu W, Wang L.
europepmc +1 more source
Preclinical dental students and their learning environment: A wellbeing perspective
Journal of Dental Education, EarlyView.Abstract Objectives Preclinical dental education can challenge students’ wellbeing. These challenges are multifaceted and are experienced differently across student populations. However, an in‐depth understanding of these challenges and the changes in the students’ response to them remains limited.
Tala Maragha +4 more
wiley +1 more source
Impact of mergers and acquisitions on firms' performance adjusted to business cycle fluctuations in China. [PDF]
PLoS OneZhang Y, Lin T, Qiao Y.
europepmc +1 more source