Results 61 to 70 of about 9,211 (158)
Contemporary Accounting Research, EarlyView.ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley +1 more source
CEO's Early‐life Experience of Disasters and Corporate Environmental Performance
Abacus, EarlyView.We investigate the nexus between the early‐life disaster experiences of chief executive officers (CEOs) and their firms’ environmental performance metrics. We hypothesize that first‐hand experience of the adversities of natural disasters in the formative years of a CEO can catalyze a transformation in their environmental cognizance and perspective ...
Shushu Liao +2 more
wiley +1 more source
Sinking peatlands: Optimal control of subsidence
American Journal of Agricultural Economics, EarlyView.Abstract Land subsidence threatens the living conditions of about 1.2 billion people worldwide in deltaic regions characterized by soft top soil. Economic activity in these areas requires lowering groundwater levels to keep the land sufficiently dry, which leaves future generations worse off by accelerating subsidence and increasing future costs.
Suphi Sen +2 more
wiley +1 more source
Brook no compromise: How to negotiate a united front
American Journal of Political Science, EarlyView.Abstract Negotiating factional conflict is crucial to successful coordination: Political parties, rebel alliances, and authoritarian elites must all overcome internal disagreements to survive and achieve collective aims. Actors in these situations sometimes employ hardball tactics to block outcomes they dislike, but at the risk of causing coordination ...
Elaine Yao
wiley +1 more source
Ambiguity Aversion, Portfolio Choice, and Life Expectancy
International Economic Review, EarlyView.ABSTRACT This paper studies how wealth and aging affect portfolio choices in a life‐cycle model with ambiguity aversion. Ambiguity aversion implies wealthier and older agents are endogenously more optimistic about risky asset returns, relative to poorer/younger agents. As life expectancy grows, old agents become even more optimistic, while young agents
Alistair Macaulay, Chenchuan Shi
wiley +1 more source
Positive affect as a developmental mediator of early adversity and internalizing psychopathology
Journal of Child Psychology and Psychiatry, EarlyView.Background Early life adversities (ELAs) including experiences such as abuse, neglect, and household dysfunction are strongly linked to psychopathology; yet, the developmental pathways connecting ELA to externalizing and internalizing psychopathology remain unclear.
Jamie L. Hanson +3 more
wiley +1 more source
CBDC as Imperfect Substitute to Bank Deposits: A Macroeconomic Perspective
Journal of Money, Credit and Banking, EarlyView.Abstract The impact of Central Bank Digital Currency (CBDC) is analyzed in a closed‐economy model with monopolistic competition in banking and where CBDC is an imperfect substitute with bank deposits. The design of CBDC is characterized by its interest rate, its substitutability with bank deposits, and its relative liquidity.
PHILIPPE BACCHETTA, ELENA PERAZZI
wiley +1 more source
FinTech Lending and Cashless Payments
The Journal of Finance, EarlyView.ABSTRACT Borrowers' use of cashless payments improves their access to capital from FinTech lenders and predicts a lower probability of default. These relationships are stronger for cashless technologies providing more precise information, and for outflows. Cashless payment usage complements other signals of borrower quality.
PULAK GHOSH, BORIS VALLEE, YAO ZENG
wiley +1 more source
Bank Monitoring with On‐Site Inspections
The Journal of Finance, EarlyView.ABSTRACT Using proprietary transaction‐level data on nonsyndicated construction loans, we provide some of the first empirical evidence on the drivers and consequences of bank monitoring through on‐site inspections. Banks trade off monitoring intensity with favorable origination terms.
Amanda Rae Heitz +2 more
wiley +1 more source
Dynamic Pricing With Demand Carry‐Over: Managerial Practice Versus Theory Prediction
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, Volume 43, Issue 1, March 2026.ABSTRACT This paper examines how competing firms set prices over multiple periods when current‐period demand partially carries over to future periods. We first present results from a pricing experiment conducted with experienced fast‐food managers.
Yuanfang Lin, Amit Pazgal, Li Yang
wiley +1 more source