Results 181 to 190 of about 34,495 (249)

Monitoring Quality of Mafia‐Connected Accountants

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi   +3 more
wiley   +1 more source

Consensus? An Examination of Differences in Earnings Information Across Forecast Data Providers

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT We compare the earnings information produced by the five largest forecast data providers (FDPs)—Bloomberg, Capital IQ, FactSet, I/B/E/S, and Zacks—and observe substantial differences across FDPs in both forecasted and actual street earnings values, and thus the earnings surprise, for the same firm‐quarter.
Stephannie Larocque   +2 more
wiley   +1 more source

Fuel to Green: Do U.S. Oil and Gas Firms Use Green Innovation and CSR Disclosure to Mitigate Financial Risk

open access: yesNatural Resources Forum, EarlyView.
ABSTRACT This study aims to explore how oil and gas firms adopt two sustainability tools, namely green innovation and corporate social responsibility (CSR) disclosure, either separately or in combination, to mitigate financial risk. The empirical study examines a sample of 229 oil and gas firms over the 2010 to 2019 period.
Imen Khanchel   +2 more
wiley   +1 more source

Insights from the Presidential Addresses to the Agricultural Economics Society

open access: yesJournal of Agricultural Economics, EarlyView.
ABSTRACT The Society's published presidential addresses have embraced a wide range of subject matter, reflecting a ‘road well travelled’ in agricultural economics. The areas covered include the development and use of data and statistics, lessons from history, sectoral analysis, land economics, international trade and international development.
David Blandford
wiley   +1 more source

Real estate agents’ collaboration and housing outcomes

open access: yesReal Estate Economics, EarlyView.
Abstract This article examines how collaboration between listing and selling agents influences housing market outcomes and how these effects differ across the institutional environments of conventional and foreclosure (real estate owned [REO]) transactions.
Lu Fang   +2 more
wiley   +1 more source

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