Results 171 to 180 of about 34,132 (269)

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

open access: yesAbacus, Volume 62, Issue 3, Page 673-697, September 2026.
This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew   +3 more
wiley   +1 more source

Do Female Directors Protect Employee Pension Benefits? Evidence on the Nexus Between Pensions and Dividends

open access: yesEuropean Financial Management, Volume 32, Issue 4, Page 1227-1254, September 2026.
ABSTRACT This study examines whether female directors influence firms' allocation of internal funds between dividend payments and defined benefit (DB) pension funding. Using FTSE All‐Share firms from 2007 to 2021, we find that companies with a higher proportion of female directors exhibit stronger pension funding positions and, overall, maintain ...
Zezeng Li, Erhan Kilincarslan
wiley   +1 more source

Flood Insurance in Dutch Unembanked Areas: Quantifying the Interplay Between Climate Change, Urban Development, and Adaptation Strategies

open access: yesJournal of Flood Risk Management, Volume 19, Issue 3, September 2026.
ABSTRACT Many coastal and riverine communities lack dedicated flood protection and face growing flood risk from climate change and urban development. In such areas, flood insurance is one of few mechanisms to manage financial exposure, yet how adaptation measures, participation structures, and infrastructure policy jointly shape long‐term insurability ...
Cees Oerlemans   +3 more
wiley   +1 more source

Risk factors influencing construction supply chain management in Saudi Arabia. [PDF]

open access: yesSci Rep
Alqahtani FK   +6 more
europepmc   +1 more source

Bank Opacity and Safe Asset Moneyness

open access: yesJournal of Money, Credit and Banking, Volume 58, Issue 6, Page 1651-1691, September 2026.
Abstract A bank is more effective as a supplier of money‐like safe assets when (i) its return on equity (ROE) is relatively lower and (ii) it is relatively more opaque about its balance sheet. A model is presented to support this, emphasizing that safe asset investors focus on the left tail of the collateral value distribution.
SANG RAE KIM
wiley   +1 more source

The influence of negative interest rates on European life insurance companies

open access: yesJournal of Risk and Insurance, Volume 93, Issue 3, Page 822-889, September 2026.
Abstract Between 2016 and 2022, life insurers in several European countries experienced negative long‐term interest rates, which put pressure on their business models. The aim of this paper is to empirically investigate the impact of negative interest rates on the stock performance of life insurers.
Nicolaus Grochola
wiley   +1 more source

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