Results 181 to 190 of about 9,886 (298)

BIOPROBIT: Stata module for bivariate ordered probit regression

open access: yes
bioprobit fits maximum-likelihood two-equation ordered probit models of ordinal variables depvar1 and depvar2 on the independent variables indepvars1 and indepvars2.
Zurab Sajaia
core  

Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?

open access: yesAbacus, EarlyView.
This paper examines empirically the association between sustainability restatements (SRS), that is, restatements in sustainability reports, and analyst forecast accuracy, measured by analysts’ forecast errors for current‐year earnings. We find that SRS are related to greater earnings forecast errors, especially when they are related to environmental or
Isabel Cristin Hertl, Janine Maniora
wiley   +1 more source

Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih   +3 more
wiley   +1 more source

Who Moves First? Price Discovery by Institutional and Retail Investors

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This paper uses 77 million Finnish trades, classified as foreign institutional or domestic retail, to examine the drivers of price discovery. The results show that foreign institutional investors dominate price discovery overall, including during the Global Financial Crisis. Their informational advantage is explained by buy‐ and sell‐initiated
Zheng Wu   +2 more
wiley   +1 more source

Polygenic Risks for Mood Disorders and Economic Well-being: Study of Finnish Cohorts. [PDF]

open access: yesDepress Anxiety
Hazak A   +9 more
europepmc   +1 more source

Short‐Term Profits for Long‐Term Value: Corporate ESG Dilemmas Under Earnings Pressure and Pathways to Governance

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the negative effect of earnings pressure (EP) on corporate environmental, social, and governance (ESG) performance and explores governance mechanisms that can address this problem. Drawing on behavioural agency theory and incorporating insights from resource allocation theory and agency theory, this paper identifies the key
Sha Tang   +2 more
wiley   +1 more source

I feel good! Gender differences and reporting heterogeneity in self-assessed health

open access: yes
For empirical analysis and policy-oriented recommendation, the precise measurement of individual health or well-being is essential. The problem with variables based on questionnaires such as self-assessed health is that the answer may depend on ...
Schneider, Brit S.   +3 more
core  

Caste criminalisation in South India and permanent migration to Fiji, 1903–1927

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract Does the official criminalisation of a group lead to permanent out‐migration? In the early 20th century, British officials in south India designated multiple castes as inherently criminal under the Criminal Tribes Act (CTA). The CTA required police registration and could force entire groups into special settlements.
Alexander Persaud
wiley   +1 more source

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