Results 191 to 200 of about 422,036 (343)

When the Former CEO Acts as Board Chair: Does This Matter to Debt Policy and Risk of Default?

open access: yesAbacus, EarlyView.
This paper scrutinizes the interconnections between debt capital raising, firm risk of default, and the presence of a former CEO who now serves as a board chairperson, referred to as the Chair‐Former‐CEO (CFC). Employing a sample of the largest non‐financial firms within the US S&P 100 from 2002 to 2018, our results reveal that, when compared to their ...
Vu Quang Trinh   +2 more
wiley   +1 more source

Investor‐ versus Multi‐stakeholder Orientation: The Influence of CSR Framework Adoption on Information Asymmetry

open access: yesAbacus, EarlyView.
This study examines how firms’ adoption of corporate social responsibility frameworks (CSRFs) that follow different user orientation approaches affects information asymmetry in capital markets. We draw on novel hand‐collected adoption data from seven established CSRFs for a sample of STOXX Europe 600 firms from 2017–2020. Our findings reveal that CSRFs
Andreas Altendorfer   +2 more
wiley   +1 more source

Impact of Off-Farm Employment on Farmers’ Willingness to Grow Switchgrass and Miscanthus [PDF]

open access: yes
Current study analyzed the socio-economic factors that impact farmers’ willingness to grow switchgrass and Miscanthus in Missouri and Iowa. The results of study show that current level of farmers’ willingness to grow either crop is low.
Gedikoglu, Haluk
core   +1 more source

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

open access: yesAbacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

Impact of Alternative Land Management Options on Soil Fertility and Erosion in Uganda [PDF]

open access: yes
Using a data set collected in eight districts of Uganda, this study investigates how investment in soil fertility management (SFM) and conservation practices may affect natural resource outcomes, particularly the extent and level of soil erosion and soil
Birungi, Patrick, Hassan, Rashid M.
core   +1 more source

The Effect of a Politically Connected Supervisory Board and Disclosure of Ultimate Shareholders' Identity on the Principal–Principal Conflict

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We investigate the effects of a politically connected supervisory board in a two‐tier board governance system on the principal–principal conflict in a country which is characterised by the presence of publicly listed firms with high shareholding concentration, weak investor protection and strong political connections.
Sandy Harianto   +3 more
wiley   +1 more source

‘Recommend to a Friend’ Metric: A Non‐Financial Measure of Firm Performance and Employee Satisfaction

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study explores two research questions. Firstly, we examine whether the “recommend‐to‐a‐friend” (RTF) indicator signals firm performance. Analysis of data from Glassdoor.com indicates a positive association between higher RTF values and firm‐level performance metrics, suggesting RTF as a non‐financial performance signal.
Salman Yousaf   +2 more
wiley   +1 more source

Home - About - Disclaimer - Privacy