The effect of CEO adverse professional experience on management forecast pessimism
Accounting &Finance, Volume 65, Issue 1, Page 219-250, March 2025.Abstract We examine how CEOs' past experiences of corporate distress affect their subsequent forecast behaviour. We find that CEOs who experienced distress in a non‐CEO position at another firm issue more pessimistic management earnings forecasts after becoming CEO at their current firm.
Eunice S. Khoo +2 more
wiley +1 more source
Analyzing robust dividend payout policy with dynamic panel regression: Application of speed of adjustment to half-life. [PDF]
PLoS OneJangphanish K, Boonyanet W, Tongkong S.
europepmc +1 more source
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &Finance, EarlyView.ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
Shifting official development assistance during COVID-19: earmarking, donor concentration and loans. [PDF]
BMJ Glob HealthWoskie L, Wenham C.
europepmc +1 more source
Begetting Silvio Gesell in the Modern Economy: A Marriage of Frederick Soddy and Kenneth Boulding
The American Journal of Economics and Sociology, EarlyView.ABSTRACT In the Natural Economic Order, first published in 1916, Silvio Gesell warned against a fiat monetary system that in place of controlling the circulation of money with demurrage, sought to manage the system by accommodating demand for liquidity.
Ahmed Anwar
wiley +1 more source
Using large language models to analyze political texts through natural language understanding
American Journal of Political Science, EarlyView.Abstract Large language models (LLMs) offer scalable alternatives to human experts when analyzing political texts for meaning, using natural language understanding (NLU). Qualitative NLU methods relying on human experts are severely limited by cost and scalability.
Kenneth Benoit +4 more
wiley +1 more source
The Mobile Core: Perpetuating Tourism Leakage Through the Socioecological Fix in South Korea
Asia Pacific Viewpoint, EarlyView.ABSTRACT By adopting the socioecological fix concept, this study aims to examine the spatial dynamics of tourism leakage. An ethnographic examination of an ecotourism project on Jeju Island, South Korea was conducted for 18 months from 2011 to 2013.
Souyeon Nam
wiley +1 more source
A dataset for health insurance analysis: Integrating individual and area-based contextual variables. [PDF]
Sci DataLledó J, Espinosa P, Pérez V.
europepmc +1 more source