Results 81 to 90 of about 53,699 (140)
International Journal of Urban and Regional Research, EarlyView.Abstract The article addresses the role that communities played in managing the social and health crisis generated by the Covid‐19 pandemic in two Chilean cities. Chile is an interesting case study owing to its intense and prolonged confinement measures, which focused heavily on individuals and households.
Francisco Letelier Troncoso +3 more
wiley +1 more source
An Aggregative Games Approach to Merger Analysis in Multiproduct‐Firm Oligopoly
The RAND Journal of Economics, EarlyView.ABSTRACT Using an aggregative games approach, we analyze horizontal mergers in a model of multiproduct‐firm price competition with CES and logit demand, allowing for arbitrary firm and product heterogeneity. We provide conditions under which a merger raises consumer surplus, and establish the dynamic optimality of a myopic, consumer‐surplus‐based ...
Volker Nocke, Nicolas Schutz
wiley +1 more source
A Survey of Research on Fair Value Accounting for Financial Institutions*
Accounting Perspectives, EarlyView.Abstract Even though fair value accounting (FVA) enjoys widespread support from standard setters around the world, the practice of marking assets and liabilities to market remains controversial. While FVA affects all firms to a certain extent, financial institutions are most affected due to the nature of the assets that they hold.
Darren Henderson, Kaleab Mamo
wiley +1 more source
Contemporary Accounting Research, Volume 42, Issue 1, Page 70-93, Spring 2025.Abstract Deferred compensation is often proposed as an instrument to prevent managerial myopia. However, empirical studies show that its practical use is limited when it comes to managerial retirement. We study the optimal design of accounting‐based deferred compensation for retiring managers.
Ulrich Schäfer, Christoph Pelger
wiley +1 more source
Democratic Alarmism: Coherent Notion or Contradiction in Terms?
Constellations, EarlyView.
James S. Pearson
wiley +1 more source
Contemporary Accounting Research, Volume 42, Issue 2, Page 774-806, Summer 2025.Abstract Lenders are reluctant to finance firms' innovation activities because such activities tend to be opaque, with a high likelihood of negative outcomes that could hamper loan repayment. We posit that public credit registries (PCRs), which play an important role in credit information sharing in many countries, can facilitate financing by reducing ...
Fangfang Hou +3 more
wiley +1 more source
Myopes have significantly higher serum melatonin concentrations than non-myopes [PDF]
, 2017 Ackermann +70 more
core +2 more sources
Analyst Coverage and Corporate Innovation: Evidence from Exogenous Changes in Analyst Coverage
Abacus, EarlyView.Using a stacked difference‐in‐differences design, we examine how exogenous reductions in analyst coverage arising from brokerage mergers and closures affect firm innovation in China. We find that firms affected by brokerage mergers or closures experience a reduction in innovation quantity, quality, investment, and efficiency.
Kun Tracy Wang, Simeng Liu, Guqiang Luo
wiley +1 more source
Clinical and radiographic features of a family with hypochondroplasia owing to a novel Asn540Ser mutation in the fibroblast growth factor receptor 3 gene [PDF]
, 2000 Craen, Margarita +5 more
core +3 more sources
The effect of addback statutes on CEO compensation
Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil +3 more
wiley +1 more source