Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds
Journal of Accounting Research, Volume 64, Issue 2, Page 923-978, May 2026.ABSTRACT Recent SEC regulations require that qualified hedge fund advisers provide their investors with narrative disclosures of their business and operations. We find that 40% of these disclosures omit or de‐emphasize information regarding advisers' operational and investment risks when compared to other sources of public information. Funds with such “
YICHANG LIU +2 more
wiley +1 more source
Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct
Journal of Accounting Research, Volume 64, Issue 2, Page 561-632, May 2026.ABSTRACT Using a novel data set of misconduct records for Finnish CEOs and directors and their parents, we explore whether corporate executives’ financial misconduct is associated with similar behavior by their parents. Controlling for various other factors of executive financial misconduct, we find that executives are significantly more likely to ...
JENNI KALLUNKI +4 more
wiley +1 more source
Laying Waste: Pre‐Emption, Dispossession, and Deputization in Colonial British Columbia
Antipode, Volume 58, Issue 3, May 2026.ABSTRACT Pre‐emption, a legal instrument allowing settlers to acquire Indigenous land via occupation and improvement, is a vital means of colonial dispossession in North America, yet has received relatively little critical attention. Our analysis outlines its significance, shedding new light on the way in which private property power and state ...
Brenna Bhandar, Nicholas Blomley
wiley +1 more source
Nigeria needs a publicly accessible medical register. [PDF]
Ann Med Surg (Lond)Oyedele TJ, Aderinto N.
europepmc +1 more source
Exploring Resilience Among Survivors of Domestic and Intimate Partner Violence in Rural Canada
Canadian Review of Sociology/Revue canadienne de sociologie, Volume 63, Issue 2, May 2026.ABSTRACT In this article, we explore survivor strategies for safety and the development of resilience in the context of domestic and intimate partner violence (D/IPV) experienced in rural Canada. Through the thematic analysis of 24 qualitative interviews, this paper identifies several ways that survivors sought safety on individual, relational, and ...
Cathy Holtmann, Mayme Lefurgey
wiley +1 more source
Can Machine Learning Target Health Care Fraud? Evidence from Medicare Hospitalizations. [PDF]
J Policy Anal ManageShekhar S, Leder-Luis J, Akoglu L.
europepmc +1 more source
City Digitalization and Corporate Financial Fraud: An Information Asymmetry Perspective
Journal of Management Studies, Volume 63, Issue 3, Page 1444-1478, May 2026.Abstract One pivotal driver of corporate financial fraud is the information asymmetry between cooperative executives and external stakeholders. We propose that city‐level digitalization can mitigate such information asymmetry and deter financial fraud of local firms.
Lu Shen, Kevin Zheng Zhou, Daokang Luo
wiley +1 more source
Detecting automobile insurance fraud using a novel penalty-driven feature selection method with particle swarm optimization and machine learning classifiers. [PDF]
Sci RepÖzaltın Ö, Erdemir ÖK.
europepmc +1 more source
Medical Phototherapy Malpractice and Legal Precedents in North America (1983–2025)
International Journal of Dermatology, Volume 65, Issue 6, Page 1266-1268, June 2026.
Ghassan Barnawi +6 more
wiley +1 more source
Fraud detection and explanation in medical claims using GNN architectures. [PDF]
Sci RepMuhammad R +6 more
europepmc +1 more source