Results 171 to 180 of about 4,705 (260)

Managerial Overoptimism and Discretionary Disclosure

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine the effect of managerial overoptimism on discretionary disclosure of subjective information, such as earnings forecasts. The market applies a discount upon disclosure to capture the possibility that the revealed subjective expectation is too optimistic.
Nikolaj Niebuhr Lambertsen, Matthias Lassak   +1 more
wiley   +1 more source

Uneven transition risks from multi-scope carbon flows: a nationwide regional assessment for South Korea. [PDF]

Sci Rep
Lim NO, Cho H, Lim ST, Jeon S.
europepmc   +1 more source

Common Equity Investors’ Assessments of the Dilution and Solvency Effects of Preferred Stock Instruments

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier, Clay Partridge, Catherine Shakespeare   +2 more
wiley   +1 more source

Climate‐Neutrality Transition and Banks' Loan Pricing

Journal of Financial Research, EarlyView.
Abstract In this paper, we propose a novel methodology to quantify firms' climate‐change transition risk (CCTR) and its implications for credit markets. We utilize the regulatory framework of the European Green Deal's 2050 carbon neutrality roadmap, focusing on large Eurozone firms and their banking relationships.
Evangelos Salachas, Maria‐Eleni K. Agoraki, Georgios P. Kouretas   +2 more
wiley   +1 more source

Determinants of voluntary disclosure: An empirical analysis of financial, market, and organizational factors. [PDF]

PLoS One
Nakai Y, Yoshida M.
europepmc   +1 more source

Illuminating OTC markets: The impact of public disclosures on trading dynamics

Journal of Financial Research, EarlyView.
Abstract In this article, we examine market reactions to US Securities and Exchange Commission (SEC) disclosures in the US over‐the‐counter (OTC) equity market, where public information is often scarce. We find that OTC securities exhibit stronger and more persistent responses to disclosures than exchange‐traded securities, highlighting investors ...
Travis Box, Ryan Davis
wiley   +1 more source

Evaluation of the Effectiveness of Innovative Sorbents in Restoring Enzymatic Activity of Soil Contaminated with Bisphenol A (BPA). [PDF]

Molecules
Zaborowska M, Wyszkowska J, Borowik A, Kucharski J.   +3 more
europepmc   +1 more source

Economic policy uncertainty and international corporate leasing

Journal of Financial Research, EarlyView.
Abstract We examine the effect of economic policy uncertainty (EPU) on the corporate lease decision using an international sample of 19 countries. The use of operating leases increases when EPU is heightened. The documented leasing increase is more pronounced for financially constrained firms, firms facing greater operating volatility, or those that ...
Goutham Abotula, Douglas (DJ) Fairhurst, Yoonsoo Nam   +2 more
wiley   +1 more source

Segment information disclosure and trade credit

Journal of Financial Research, EarlyView.
Abstract We examine the effect of mandatory segment disclosure on trade credit financing. Segment disclosure reduces the information advantage of suppliers relative to investors in evaluating firm default risk, reducing firms' reliance on trade credit. Exploiting the adoption of SFAS 131 as a shock to segment disclosure, we find that segment disclosure
Obada Almajali, Phil Holmes, Bin Xu
wiley   +1 more source

Nationwide estimates of SARS-CoV-2 infection fatality rates and numbers needed to vaccinate for SARS-CoV-2 vaccines in 2024 in Austria

Riedmann U, Sprenger M, Ioannidis JP, Pilz S.   +3 more
europepmc   +1 more source