Results 211 to 220 of about 56,885 (337)

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

open access: yesAbacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

iFR or FFR

open access: yesJACC: Cardiovascular Interventions, 2019
Takayuki Warisawa, Justin E. Davies
openaire   +1 more source

Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation

open access: yesAbacus, EarlyView.
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose   +2 more
wiley   +1 more source

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

open access: yesAbacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose   +3 more
wiley   +1 more source

From Red Tape to Efficiency: The Influence of Professional Managers on Audit Report Lag in Chinese State‐owned Enterprises

open access: yesAbacus, EarlyView.
This study examines the impact of professional managers on audit report lag in Chinese state‐owned enterprises (SOEs). Using a novel, manually constructed dataset of A‐share listed SOEs from 2006 to 2020, we find that the presence of professional managers is associated with significantly shorter audit report lag.
Hao Han, Kun Luo, Bo Qin
wiley   +1 more source

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