Results 251 to 260 of about 286,357 (327)

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

open access: yesAbacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun   +2 more
wiley   +1 more source

Does Investors’ Information‐acquisition Ability Affect IPO Underpricing? Evidence from a Quasi‐natural Experiment

open access: yesAbacus, EarlyView.
Initial public offering (IPO) underpricing, driven by information asymmetry, is a prevalent and serious global phenomenon. In addition to the influence of information providers such as IPO firms, investors’ ability to acquire information may also significantly affect IPO underpricing.
Haipeng Yu   +3 more
wiley   +1 more source

Migrant Top Management Team and Corporate Innovation: Evidence From China

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study explores the association between top management teams (TMT) comprised of migrant managers (migrant TMT) and corporate innovation. Using hand‐collected data for a sample of Chinese A‐share listed firms spanning the period 2008–2020, we find a positive and significant association between a migrant TMT and corporate innovation.
Ying Liu   +2 more
wiley   +1 more source

The impact of COVID-19 vaccination rate on traffic recovery. [PDF]

open access: yesSci Rep
Zhang S   +5 more
europepmc   +1 more source

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