Results 211 to 220 of about 76,412 (268)

Do Fair Value Adjustments Excluded From Net Income Convey New Information That Is Complementary to GAAP Earnings?

open access: yesJournal of Business Finance &Accounting, EarlyView.
ABSTRACT We use banks’ quarterly fair value disclosures to perform the first short‐window event study of fair value adjustments excluded from net income and offer three main results. First, we find that fair value adjustments for banks’ loan portfolios are positively associated with short‐window stock returns and that they impact investors’ response to
John L. Campbell   +2 more
wiley   +1 more source

Climate‐Neutrality Transition and Banks' Loan Pricing

open access: yesJournal of Financial Research, EarlyView.
Abstract In this paper, we propose a novel methodology to quantify firms' climate‐change transition risk (CCTR) and its implications for credit markets. We utilize the regulatory framework of the European Green Deal's 2050 carbon neutrality roadmap, focusing on large Eurozone firms and their banking relationships.
Evangelos Salachas   +2 more
wiley   +1 more source

Ploughing for Justice: Land Return, Clientelism and Citizenship in Central Burma

open access: yesJournal of Agrarian Change, EarlyView.
ABSTRACT This article asks if clientelism is a form of citizenship in an agrarian society under military domination. It focuses on the efforts made by villagers in central Burma to recover land previously grabbed by force by the military state. A promise of land return during the political transition of the 2010s enabled dispossessed farmers to define ...
Stéphen Huard, Mya Dar Li Thant
wiley   +1 more source

Agro‐Industrial Enclosures: Food Security, Land Consolidation and Rural Displacement in China

open access: yesJournal of Agrarian Change, EarlyView.
ABSTRACT This paper examines rural enclosures for industrialized agriculture as a window into the local political economy and territorial politics underlying projects of agricultural modernization. In recent years, agro‐industrial parks with ‘characteristic’ industries have proliferated in China as the government viewed it as a technical solution to ...
Karita Kan
wiley   +1 more source

Embedded Pesticide Use: Exploring the Pesticide‐Land Nexus

open access: yesJournal of Agrarian Change, EarlyView.
ABSTRACT Since the turn of the century, global land grabs, farmland financialization and land‐based food sovereignty movements have returned the land question to the heart of agrarian studies. Meanwhile, abiding interest in pesticides has been reanimated in the face of changes in production, regulation and knowledge of toxicity.
Julie Guthman, Marion Werner
wiley   +1 more source

Home - About - Disclaimer - Privacy