Results 81 to 90 of about 360,900 (297)

Earnings informativeness and institutional investors on boards

open access: yesRevista de Contabilidad: Spanish Accounting Review, 2018
We study the role of directors appointed by banks and those appointed by investment funds in the informativeness of accounting earnings in a low investor protection environment with a high presence of institutional directors.
Carolina Bona-Sánchez   +2 more
doaj   +3 more sources

Whom do institutional investors serve as stewards? An empirical analysis of stewardship code-compliant investors in Korea

open access: yesBorsa Istanbul Review
Institutional investors now exceed individual investors in number of shares held. To provide empirical support for the stewardship role of institutional investors, we examine the relationships of the presence of stewardship code-compliant institutional ...
Ji Seon Yoo, Ja Eun Koo
doaj   +1 more source

AUDITOR CHOICE AND INTITUTIONNEL INVESTOR CHARACTERISTICS AFTER THE ENRON SCANDAL IN THE FRENCH CONTEXT [PDF]

open access: yes
This study examines the association between the quality of audit and the characteristics of institutional investors, using French data. After the Enron scandal, the perception of the Big 4 by French institutional investors changed.
Hubert Tondeur   +2 more
core  

Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes   +2 more
wiley   +1 more source

Ownership of Australian Equities and Corporate Bonds [PDF]

open access: yes
Australian financial and non-financial companies tap capital markets – particularly equity and bond markets – to source funds from households, foreign investors and domestic institutional investors.
Joshua Kirkwood, Susan Black
core  

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia   +4 more
wiley   +1 more source

Tax Policy and Farm Organization

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments.
Tia M. McDonald, Katherine Lacy
wiley   +1 more source

Investment risk taking by institutional investors [PDF]

open access: yes
This paper is the first that formally compares investment risk taking by pension funds and insurance firms. Using a unique and extended dataset that covers the volatile investment period 1995-2009, we find that, in the Netherlands, insurers take ...
Jacob Bikker, Janko Gorter
core  

Consumer Valuation of Meat Alternatives and Labeling Policies: A Comparative Perspective

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study investigates and compares US consumer perceptions and the impact of environmental, human health, and animal welfare information related to conventional meat on preferences for meat alternatives and labeling policies. Using the best–worst scaling method across 10 different burger alternatives, our results show that the meat burger is
Daniele Asioli   +5 more
wiley   +1 more source

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