Results 161 to 170 of about 168,242 (302)

The Determinants of ESG Ratings: Rater Ownership Matters

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT We examine whether and how common ownership affects Environmental, Social, and Governance (ESG) ratings—an important research question given the increasing use of these ratings in investment decisions and corporate evaluations. We find that companies with major shareholders in common with the rating agency (“sister firms”) tend to receive ...
Dragon Yongjun Tang   +2 more
wiley   +1 more source

An Ontological Security Interpretation of Global South Middle Powers' Non‐Alignment in the Ukrainian War

open access: yesGlobal Policy, EarlyView.
ABSTRACT This paper explores why a group of Global South middle powers has adopted stances on the Ukrainian war that diverged from the positions of the United States under President Joe Biden, the European Union and the broader NATO/Western alliance. I claim that these disparities are partially explained by the affiliation these states have with the ...
Marco Vieira
wiley   +1 more source

Pre‐IPO Tokens: Trading in the Dark

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Pre‐IPO tokens offer a new way for individual investors to access the private equity markets. However, without access to the private firm or to regulated public disclosures, token traders operate under extreme information asymmetry. This paper examines the behavior of the pre‐IPO token market around private funding events, such as venture ...
Johnathon Cziffra, Margaret Fong
wiley   +1 more source

Lost in Evaluation: The Intricacies of First‐ and Second‐Order Evaluations in Auditors' Promotion Committees in the Big 4 Audit Firms

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT The evaluation of auditors in the Big 4 audit firms has largely remained a “black box” in accounting and audit research. Little is known about how these processes operate within audit firms or how they relate to promotion decisions. This study addresses this gap by providing direct insight into promotion committee decision‐making.
Claire Garnier   +2 more
wiley   +1 more source

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