Results 141 to 150 of about 14,133 (250)
Impact of Financial Advice on Investment Consistency: Evidence From ESG and Cryptocurrency Investors
Journal of Public Affairs, Volume 26, Issue 2, May 2026.ABSTRACT As individual investors increasingly flock toward cryptocurrency and Environmental, Social, and Governance (ESG) products, understanding the drivers behind these choices is critical for market stability. This study utilizes nationally representative data from the 2021 and 2024 National Financial Capability Study (NFCS) Investor Surveys to ...
Vikesh Kumar, Khalid Ahmed
wiley +1 more source
People and Nature, Volume 8, Issue 5, Page 1233-1247, May 2026.Abstract There are growing societal expectations that forests are managed for multiple benefits including carbon storage, biodiversity, health and recreation. Consequently, forest managers are increasingly expected to consider how external factors, including climate change, affect the future of their forests and the wider public benefits they provide ...
Louise Sing +4 more
wiley +1 more source
Managerial Overconfidence and Debt Decisions [PDF]
Journal of Modern Accounting and Auditing, 2016 null Ben Atitallah Rihab +1 more
openaire +1 more source
Thunderbird International Business Review, Volume 68, Issue 3, Page 305-331, May/June 2026.ABSTRACT Executive Summary Strategic decisions related to ownership participation in cross‐border acquisitions (CBAs) are among the most fundamental choices for African firms to address the unique internationalization challenges related to their home country context.
Dominik Anderhofstadt +2 more
wiley +1 more source
The Psychological Attraction Approach to Accounting and Disclosure Policy [PDF]
We offer here the psychological attraction approach to accounting and disclosure rules, regulation, and policy as a program for positive accounting research. We suggest that psychological forces have shaped and continue to shape rules and policies in two
Hirshleifer, David, Teoh, Siew Hong
core +1 more source
Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds
Journal of Accounting Research, Volume 64, Issue 2, Page 923-978, May 2026.ABSTRACT Recent SEC regulations require that qualified hedge fund advisers provide their investors with narrative disclosures of their business and operations. We find that 40% of these disclosures omit or de‐emphasize information regarding advisers' operational and investment risks when compared to other sources of public information. Funds with such “
YICHANG LIU +2 more
wiley +1 more source
THE RELEVANCE OF PSYCHOLOGY THEORIES TO FINANCIAL ACCOUNTING [PDF]
Starting from the interest that we have found in psychology sciences in order to understand better the way managers, analysts and last but not least investors behave in the decision making process our study focuses on the link between financial reporting,
Diana Elisabeta Balaciu +3 more
core
Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct
Journal of Accounting Research, Volume 64, Issue 2, Page 561-632, May 2026.ABSTRACT Using a novel data set of misconduct records for Finnish CEOs and directors and their parents, we explore whether corporate executives’ financial misconduct is associated with similar behavior by their parents. Controlling for various other factors of executive financial misconduct, we find that executives are significantly more likely to ...
JENNI KALLUNKI +4 more
wiley +1 more source
Does Fintech affect the psychological traits of managers? Based on the perspective of manager overconfidence. [PDF]
Front Psychol, 2022 Wang L, Xiao W, Huang D.
europepmc +1 more source
Mergers and Attributions: An Examination of M&A Terminations in 1996–2022
Journal of Management Studies, Volume 63, Issue 3, Page 961-997, May 2026.Abstract Firms often make attributions regarding their actions in managing relationships with shareholders and investors. While research utilizing attribution theory has found that firms tend to attribute negative outcomes to external factors and positive outcomes to internal ones, this behaviour can have both positive and negative consequences ...
Zhe (Adele) Xing, Xiwei Yi
wiley +1 more source