Results 241 to 250 of about 54,010 (292)

‘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

Associations of smoke‐free policies in multi‐unit housing with smoking behavior and second‐hand smoke exposure: A systematic review

open access: yesAddiction, Volume 120, Issue 4, Page 578-588, April 2025.
Abstract Background and aim Although considerable progress has been made regarding the implementation of smoke‐free policies (SFPs), many people continue to be exposed to second‐hand smoke (SHS) in the home environment. The aim of this study was to conduct a systematic review on the association of SFPs in multi‐unit housing (MUH) with smoking behavior ...
Heike H. Garritsen   +4 more
wiley   +1 more source

Rural land rental markets in developing countries: Can survey design innovations improve land market participation statistics?

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract A longstanding puzzle in the African land rental market literature is the often‐observed discrepancy between the number of tenants (renters‐in) and the much smaller number of landlords (renters‐out) in survey data. If this discrepancy derives from systematic biases in survey data responses on rental market participation, then the existing body
Gashaw T. Abate   +3 more
wiley   +1 more source

Private Land Ownership: Tax or Socialize?

open access: yesThe American Journal of Economics and Sociology, EarlyView.
ABSTRACT This study compares the land reform concepts of Henry George and Silvio Gesell, both of whom rejected private appropriation of land rent as unjust. While George proposed to “hollow out” private land ownership through a comprehensive land value tax, Gesell aimed at full socialization of land combined with lease auctions and compensation of ...
Dirk Loehr
wiley   +1 more source

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