Results 111 to 120 of about 4,314 (300)
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 +3 more
wiley +1 more source
Decision usefulness of SME financial statements in Sri Lanka
Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon +2 more
wiley +1 more source
Humanity Constrains Loyalty: Fiduciary Duty, Human Rights, and the Corporate Decision Maker
, 2021 This article considers whether the values contained within the idea of human rights have normative priority over economic values as they are inscribed in shareholder-oriented interpretations of the duty of loyalty in corporate law.
Rogge, Malcolm
core
Accounting &Finance, EarlyView.ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche +3 more
wiley +1 more source
, 2010 Die Arbeit widmet sich der Treuepflicht zwischen Ehegatten und eingetragenen Partnern. Vor allem wird der Inhalt der Treue in der Ehe wie auch in der eingetragenen Partnerschaft erläutert.
Holler, Kathrin
core +1 more source
Fiduciary Principles in Corporate Law
, 2019 From the PublisherThis chapter examines fiduciary duty in corporate law. Fiduciary duty is pervasive as well as all encompassing in corporate law. One common misconception about fiduciary duty in corporate law is that it is merely aspirational. Fiduciary
Velasco, Julian
core
The Value of Financial Advice and Portfolio Rebalancing for Retirement Savings
Accounting &Finance, EarlyView.ABSTRACT Utilising a sample of over 55,000 retirement portfolio rebalances, we examine (i) who seeks financial advice prior to rebalancing, and (ii) compare portfolio outcomes between advised and self‐directed rebalances. We find that wealthier, older, and female members are more likely to receive financial advice prior to rebalancing, and that advice ...
Kirsten L. MacDonald +3 more
wiley +1 more source
From Conflict to Trust: Fiduciary Duty and Financial Adviser Misconduct
Commission-based brokers often face criticism for providing biased advice. This study investigates whether imposing fiduciary duty on brokers can mitigate such biases and reduce misconduct.
Yuan, Yuwen
core
Credit Market Frictions and Bankruptcy Law Design—Implications for Korea*
Asia-Pacific Journal of Financial Studies, EarlyView.Abstract Bankruptcy law design has important implications for financial markets and economic growth. As bankruptcy law design interacts with local economic and political conditions, it is important to consider these factors when designing optimal bankruptcy law.
David Schoenherr
wiley +1 more source