Results 191 to 200 of about 41,317 (333)

How Does Mandated Non‐Financial Disclosure Affect Corporate Cash Holdings? Evidence From the CSR Disclosure Mandate in China

open access: yesEconomics &Politics, EarlyView.
ABSTRACT We examine whether and how mandatory non‐financial disclosure affects corporate cash holdings. Using a panel data set of Chinese A‐share listed firms from 2005 to 2012 and exploiting the introduction of mandatory corporate social responsibility (CSR) disclosure for a subset of firms as a quasi‐natural experiment, we find that firms subject to ...
Adrian Cheung, Tianpei Luo, Siwen Song
wiley   +1 more source

Dual-Functional Fluorinated Additive in Gel Polymer Electrolyte for High-Energy-Density Anode-Free Lithium Batteries With Enhanced Thermal Stability. [PDF]

open access: yesAdv Mater
Cong S   +14 more
europepmc   +1 more source

Forest edges buffer effects of agricultural management on bee–plant interaction networks

open access: yesEcological Entomology, EarlyView.
Agricultural management effects: Organic and conventional crop margins host similar bee and plant species, but network structure differs: organic farms exhibit higher interaction diversity, conventional farms higher connectance. Role of forest edges: Native forest edges stabilize bee–plant networks by providing continuous floral resources and suitable ...
Samantha Marx de Castro   +6 more
wiley   +1 more source

Do Rivals' Trade Secret Protections Affect a Firm's Trade Credit? Evidence From the Inevitable Disclosure Doctrine

open access: yesEuropean Financial Management, EarlyView.
ABSTRACT Using the staggered adoption of the Inevitable Disclosure Doctrine (IDD) across U.S. states, this study examines whether legal protection of trade secrets granted to a firm's rivals affects the firm's trade credit when it is not similarly protected.
Yi Shi, Haiyan Jiang
wiley   +1 more source

Understanding Non‐Compliant Work and Employment in the United Kingdom? The Field of Research and Policy Limitations

open access: yesIndustrial Relations Journal, EarlyView.
ABSTRACT Official discourse suggests that 12% of Britain's workforce engages in precarious work where non‐compliance is concentrated. Research reported here suggests this provides a partial picture and that, in specific sectors, non‐compliant employers, organized crime groups and criminalized employment are ceded by the state, where many ...
Ian Clark   +3 more
wiley   +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

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