Results 31 to 40 of about 82,418 (46)

Predicting Listed Company Profitability From Annual Report Narratives: Explanatory and Predictive Modeling

Business and Professional Communication Quarterly
The research combines explanatory and predictive modeling to examine the impact of annual report tone in predicting publicly traded companies’ profitability in Vietnam, an emerging Southeast Asian market.
Hien Thu Thi Nguyen, Binh Thi Hai Le
semanticscholar   +1 more source

Hedging, Contract Enforceability, and Competition

The Review of financial studies
We study how risk management through hedging affects firms and competition among firms in the life insurance industry, an industry with over 7 trillion in assets and over 1,000 private and public firms.
Erasmo Giambona, Anil Kumar K, Gordon M. Phillips   +2 more
semanticscholar   +1 more source

Bankruptcy Reform, Geopolitical Risk and Firm Performance: Evidence from a Quasi-natural Experiment in India

The Indian Economic Journal
This study examines whether the reinforcement of creditors’ rights mitigates the impact of geopolitical risk (GPR) on firm performance. To achieve this, the author utilises the enactment of the ‘Insolvency and Bankruptcy Code’ (IBC) in India in 2016 as a
Aaraadhya Srivastava
semanticscholar   +1 more source

Renegotiation Costs and Debt Contract Design

Accounting Review
We examine the relation between debt contract renegotiation costs and contract design. We use a plausibly exogenous shock to expected renegotiation costs arising from a change in the taxation of debt renegotiations to show that, as renegotiation costs ...
Scott D. Dyreng, Elia Ferracuti, Arthur K. Morris   +2 more
semanticscholar   +1 more source

Emerging From the Shadows: Consequences of Position Disclosure in Corporate Bankruptcy

Accounting Review
I examine how mandatory position disclosure of claimholders’ economic interests affects Chapter 11 bankruptcy outcomes. Exploiting a regulation that increased disclosure by creditors and equityholders on certain committees, I find that position ...
Kevin D. Chen
semanticscholar   +1 more source

Lessons from Silicon Valley Bank: Using Analytics to Extract Public XBRL Data and Evaluate Financial Firms

Journal of Emerging Technologies in Accounting
This case study is built on the collapse of Silicon Valley Bank and requires that students examine and compare financial institutions and assess financial stability.
Congcong Li, Amy J. N. Yurko
semanticscholar   +1 more source

The Shadow Cost of Collateral

Social Science Research Network
We quantify the cost of pledging collateral for small businesses by exploiting a regulatory quirk of the SBA disaster lending program in which firms are exempt from posting collateral if their loan size is below a threshold.
Guangqian Pan, Zheyao Pan, Kairong Xiao
semanticscholar   +1 more source

Risk management committees and firm performance

, 2020
Risk management committees (RMCs) are recognised as a key corporate governance mechanism for controlling corporate risk. We examine the performance of RMCs in Australia over the period 2007–2014.
Jing Jia, M. Bradbury
semanticscholar   +1 more source

Does Efficiency Bring Down Default Risk in Indian Banks?

The Indian Economic Journal
Banks are an integral part of a nation’s economy. Therefore, soundness of a bank’s financial health is foremost important for the good economic condition of the country.
Jagjeevan Kanoujiya, Shailesh Rastogi
semanticscholar   +1 more source

Cross-Border Venture Capital Investments

Social Science Research Network
This study is set against the background of the growing internationalization of venture capital (VC) investing and is the first global comparison of the returns generated by individual domestic and cross-border deals.
Markku V. J. Maula, David Wunder
semanticscholar   +1 more source