Results 271 to 280 of about 71,314 (310)

Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT We investigate the effect of waste management strategies on real earnings management. Using a sample of 6515 firm‐year observations from 22 countries spanning the 2011–2022 period, we show that companies that reduce their waste generation are less likely to engage in real earnings management, supporting the ethical theoretical perspective ...
Faten Lakhal   +3 more
wiley   +1 more source

Insider Ownership and Investment Efficiency

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study examines the relationship between insider ownership and investment efficiency in Indian publicly listed firms, utilising panel data spanning 2001 to 2015. It explores how agency conflicts contribute to suboptimal capital investment decisions. Our analysis reveals that increased insider ownership is associated with reduced investment
Bibek Bhatta
wiley   +1 more source

Kryptonite for Cryptocurrencies? What Are the Effects of Regulatory Controls on Bitcoin Returns and Volatility?

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This paper examines the impact of regulatory controls on Bitcoin's excess returns and volatility. The paper innovates by proxying changes in the regulatory environment using global Google search volume intensity data. The generated regulatory indices accurately identify episodes of regulatory tightening within cryptocurrency markets.
Robert Mullings
wiley   +1 more source

Introduction of DNA‐HPV test in the Brazilian cervical cancer screening program: When the idea is good but does not fit the budget

open access: yesInternational Journal of Gynecology &Obstetrics, EarlyView.
Abstract Objective To evaluate the financial applicability of the DNA‐HPV test for cervical cancer screening in a developing country like Brazil. Methods This was a retrospective, observational study based on documentary data, conducted to assess the cost‐effectiveness of cervical cancer screening strategies in Brazil.
Felipe Polido Urbano   +4 more
wiley   +1 more source

Beyond the Metrics: Context‐Aware Calibration for Better Drain Flow Modelling

open access: yesIrrigation and Drainage, EarlyView.
ABSTRACT Robust hydrological and water quality modelling is essential for advancing the understanding and management of engineered agricultural subsurface drainage systems. Achieving credible model output hinges on calibration strategies that are both rigorous and context sensitive. At the field scale, accurately capturing the dynamics of nutrient load
R. Caleb Bruhn   +3 more
wiley   +1 more source

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