Results 31 to 40 of about 74,751 (48)
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Managers' Inventory Holding Decisions in Response to Natural Disasters
Accounting ReviewWe study how firms' inventory holdings are affected by natural disasters. Building on the premise that managers often make decisions in line with the availability heuristic, we investigate whether managers increase inventory holdings in response to ...
Seunghyun Cho +3 more
semanticscholar +1 more source
The Financial Channel of the Exchange Rate and Global Trade
The Review of financial studiesThis paper provides evidence that the U.S. dollar affects trade through a financial channel of the exchange rate. Using global data over three decades, we show that dollar appreciation increases import prices and decreases import quantities for non-U.S.
Sai Ma, Tim Schmidt-Eisenlohr
semanticscholar +1 more source
Do Managers Pursue Their Budget Goals Using Revenues or Expenses?
Accounting ReviewEvidence reveals that managers exercise discretion over budget estimates, but little is known about whether revenues or expenses are more susceptible to budget discretion.
Scott B. Jackson +2 more
semanticscholar +1 more source
U.S. Political Corruption and Audit Fees
Accounting Review, 2020Using data on corruption convictions from the U.S. Department of Justice, we find that auditors charge higher fees when a firm is headquartered in a more corrupt district.
Anand Jha +2 more
semanticscholar +1 more source
Financial Constraints and Bankruptcy Risks of Listed Firms in Vietnam: Does Firm Size Matter?
SAGE OpenThis study examines how financial constraints and total assets affect the corporate bankruptcy risk of listed firms in Vietnam. Specifically, we test whether larger firms are less financially constrained and have lower distress risk subsequently.
H. Le +4 more
semanticscholar +1 more source
Dividend Taxes and the Allocation of Capital: Comment
The American Economic Review, 2023Boissel and Matray (2022) find that investment increased after 2013 in French firms facing higher dividend taxes. We identify an alteration in the code plotting the event study of the effect of this reform on investment. Using identical data and removing
L. Bach +3 more
semanticscholar +1 more source
Factory Productivity and the Concession System of Incorporation in Late Imperial Russia, 1894–1908
The American Economic Review, 2020In Imperial Russia, incorporation required an expensive special concession, yet over 4,000 Russian firms incorporated before 1914. I identify the characteristics of incorporating firms and measure the productivity gains and growth in machine power ...
Amanda Gregg
semanticscholar +1 more source
Text-based multidimensional financial constraints and earnings management behaviour
Australian Journal of ManagementUsing unidimensional accounting-based measures of financial constraints, prior literature finds that constrained firms engage in significantly higher accrual earnings management. We argue that a firm may face different degrees of financial constraints in
Pradip Banerjee
semanticscholar +1 more source
Journal of Management Accounting Research
When organizational crises arise, one way that managers can help employees cope is to provide empathetic adjustments, where managers adjust downward performance expectations for all employees while communicating the adjustment with empathy.
Leslie Berger, Lan Guo, Sara Wick
semanticscholar +1 more source
When organizational crises arise, one way that managers can help employees cope is to provide empathetic adjustments, where managers adjust downward performance expectations for all employees while communicating the adjustment with empathy.
Leslie Berger, Lan Guo, Sara Wick
semanticscholar +1 more source
Capital Investment, Equity Returns, and Aggregate Dynamics in Oligopolistic Production Economies
The Review of financial studiesWe analyze effects of tacit collusion in a dynamic general equilibrium model of oligopolistic sectors with capital investment and real frictions.
Hitesh Doshi, Praveen Kumar
semanticscholar +1 more source