Results 201 to 210 of about 434,331 (280)

From Regression to Reasoning: Predicting M&A Announcement Returns With Large Language Models

open access: yesEuropean Financial Management, EarlyView.
ABSTRACT This study investigates whether large language models (LLMs) can predict short‐term market reactions to M&A announcements. We prompt OpenAI's latest reasoning models (o3, GPT‐5, and GPT‐5.1) to forecast whether the combined market value of acquirer and target will increase or decrease, drawing on deal‐, firm‐, and macroeconomic data for large ...
Maximilian Schreiter   +2 more
wiley   +1 more source

The Effects of Country Governance Quality on Corporate Sustainability and Ethical Behaviour

open access: yesEuropean Financial Management, EarlyView.
ABSTRACT Using institutional theory, we examine how country governance affects two ESG outcomes: ESG performance and ESG controversies. With Refinitiv/LSEG data for ~146,000 firm‐years in 86 countries (2002–2023) and World Bank WGI, we apply a Mundlak within/between decomposition to test complementarity versus substitution (performance) and prevention ...
Paulo Morais Francisco
wiley   +1 more source

From Audit to Prosecution: Institutional Collaboration as a Solution to Closing the Expectations Gap in Decentralized Governance

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT A long‐standing topic of concern in the literature on governmental auditing is whether the aims of Supreme Audit Institutions (SAIs) or other central audit institutions should include detecting fraudulent use of public money. The balance of opinion has been against this proposition, largely for reasons of infeasibility.
Michael Barzelay, Sérgio N. Seabra
wiley   +1 more source

Walking the walk? Quantifying university L2 French students' prioritization and experience of critical literacies instruction

open access: yesForeign Language Annals, EarlyView.
Abstract Critical pedagogical approaches such as critical literacies represent important tools for incorporating diversity, equity, inclusion, and social justice into L2 teaching, an objective that is more important now than ever before. However, research has shown that implementing such practices is difficult—even for instructors who value them—due to
Julia A. Gorham
wiley   +1 more source

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