Results 191 to 200 of about 536,568 (302)

Crossroads of the Life of Vittorio Alfieri

open access: yesJournal for Eighteenth-Century Studies, EarlyView.
Abstract This article examines Vittorio Alfieri's Life as a deliberately constructed narrative of cultural, linguistic, and political self‐fashioning within eighteenth‐century European intellectual networks. Rather than treating the autobiography as a transparent record of experience, the article argues that Alfieri retrospectively reorganizes his ...
Sara Gallegati
wiley   +1 more source

Sanctions, National Security, and Free Speech

open access: yesGlobal Policy, EarlyView.
ABSTRACT A fundamental, but largely overlooked, aspect of the New Washington Consensus is the use of national security arguments to restrict speech and punish disfavored speakers. Although the United States has a longer history of using sanctions to restrict speech in the terrorism context, it has recently applied sanctions to restrict political speech,
Joshua Andresen
wiley   +1 more source

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

open access: yesAbacus, EarlyView.
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

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

Unveiling Corruption's Influence on Insider Trading: US Insights

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi   +3 more
wiley   +1 more source

Defence Contracting and Accrual‐Based Earnings Management

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz   +3 more
wiley   +1 more source

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