Results 191 to 200 of about 202,069,537 (298)

Did COVID-19 tourism sector supports alleviate investor fear? [PDF]

open access: yesAnn Tour Res, 2022
Corbet S, Hou Y, Hu Y, Oxley L.
europepmc   +1 more source

Exposure to Climate Change and Earnings Manipulation

open access: yesJournal of Business Finance &Accounting, EarlyView.
ABSTRACT This study investigates whether and how climate change exposure (CCE) influences corporate financial reporting practices. Using a newly developed firm‐specific CCE measure from conference calls, we find that US firms with higher CCE exhibit greater real earnings management (REM).
Ramzi Benkraiem   +4 more
wiley   +1 more source

Regional Community Building in Hard Times: Communal and Functional Filtering at EU Borders During the COVID‐19 Pandemic

open access: yesJCMS: Journal of Common Market Studies, EarlyView.
Abstract Pandemics are times of closure. States typically restrict the entry of persons to protect their national communities from external health hazards. In this regard, the COVID‐19 pandemic presented the European Union (EU) with a severe challenge. We ask to what extent the border policies of EU member states during the pandemic supported regional ...
Christian Freudlsperger   +2 more
wiley   +1 more source

The Political Legitimacy of Multilevel Crisis Governance: The EU's Recovery and Resilience Facility

open access: yesJCMS: Journal of Common Market Studies, EarlyView.
Abstract European‐wide crises have required extraordinary responses from the EU and its member states that affected its governance and legal framework as well as its legitimacy. The recent COVID‐19 pandemic spread across borders and involved multiple levels of government to mitigate its socio‐economic impact and facilitate a swift recovery.
Marius Guderjan, Mario Kölling
wiley   +1 more source

Segment information disclosure and trade credit

open access: yesJournal of Financial Research, EarlyView.
Abstract We examine the effect of mandatory segment disclosure on trade credit financing. Segment disclosure reduces the information advantage of suppliers relative to investors in evaluating firm default risk, reducing firms' reliance on trade credit. Exploiting the adoption of SFAS 131 as a shock to segment disclosure, we find that segment disclosure
Obada Almajali, Phil Holmes, Bin Xu
wiley   +1 more source

Banking with Inside Money: An Efficiency Analysis

open access: yesJournal of Money, Credit and Banking, EarlyView.
Abstract We show that banks do not decentralize the first best in a nominal Diamond–Dybvig economy with inside money. Furthermore, state‐contingent deposit contracts do not expand the consumption possibility set to include the first best either. Central banks can improve welfare but only for savers and only with unconventional monetary policy. Finally,
DAVID RIVERO   +1 more
wiley   +1 more source

The Tipping Point: Interest Rates and Financial Stability

open access: yesJournal of Money, Credit and Banking, EarlyView.
Abstract This paper studies the impact of interest rates on bank stability in a standard bank‐run model. Banks invest in long‐term assets, whose value decreases with interest rates, and set deposit rates to optimally insure depositors' liquidity risk.
DAVIDE PORCELLACCHIA
wiley   +1 more source

Ploughing for Justice: Land Return, Clientelism and Citizenship in Central Burma

open access: yesJournal of Agrarian Change, EarlyView.
ABSTRACT This article asks if clientelism is a form of citizenship in an agrarian society under military domination. It focuses on the efforts made by villagers in central Burma to recover land previously grabbed by force by the military state. A promise of land return during the political transition of the 2010s enabled dispossessed farmers to define ...
Stéphen Huard, Mya Dar Li Thant
wiley   +1 more source

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