Results 171 to 180 of about 4,282,132 (297)

Exposure to Climate Change and Earnings Manipulation

Journal 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, Mostafa M. Hasan, Ashrafee Hossain, Abdullah‐Al Masum, Samir Saadi   +4 more
wiley   +1 more source

Bankruptcy Experience and Corporate Hedging

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine whether managers’ prior exposure to corporate bankruptcy shapes corporate risk‐management policies. Using detailed executive employment histories and hand‐collected derivative disclosures for a large sample of US public firms, we find that firms led by bankruptcy‐experienced (BE) CEOs are more likely to use cash‐flow hedges and ...
Taoran Guo, Abe de Jong, Lubna Rahman
wiley   +1 more source

Global market trends and financial performance of the corporate fast-food industry and their potential contributions to diets high in meat and ultra-processed foods. [PDF]

Global Health
Sievert K, Botha T, Wood B, Baker P, Scapin T, Sacks G.   +5 more
europepmc   +1 more source

We Value Your Privacy: Behavior‐Based Pricing Under Endogenous Privacy

Journal of Economics &Management Strategy, EarlyView.
ABSTRACT We study a duopoly model of behavior‐based pricing in which consumers can either disclose or hide their data. We contrast two data policies. Under an open data policy, disclosed data is shared with all firms. In the unique equilibrium, all consumers disclose, and firms price discriminate, leading to welfare losses from inefficient poaching ...
Friederike Heiny, Tianchi Li, Michel Tolksdorf   +2 more
wiley   +1 more source

Written risk disclosure in elective neurosurgical consent: A retrospective observational study with descriptive postoperative outcomes. [PDF]

Surg Neurol Int
Kamarudin MA, Muthusamy KA, Jayapalan RR, Jayapalan JJ.   +3 more
europepmc   +1 more source

Incentive and Signaling Effects of Bonus Payments: An Experiment in a Company

Journal of Economics &Management Strategy, EarlyView.
ABSTRACT Economists and management scholars have argued that the scope of incentives to increase cooperation in organizations is limited as their use may signal the prevalence of free‐riding among employees. This paper tests this hypothesis with an artefactual field experiment that assigns managers and employees from a large company to stylized roles ...
Marvin Deversi, Lisa Spantig
wiley   +1 more source

Revisiting the Governance-Dividend Nexus: The Mediating Role of Corporate Social Responsibility. [PDF]

F1000Res
Shaheen R, Bala H, Haruna Abubakar A, Lamba Sahdev S, Alhaji Sani A, Khatoon G, Zahid U.   +6 more
europepmc   +1 more source

When attentive insider trading matters: Evidence from government investment

Journal of Financial Research, EarlyView.
Abstract We examine whether insiders can exploit public information to increase their trading profitability. By exploiting, as a quasi‐natural experiment, the Bipartisan Infrastructure Law (BIL), announced in the U.S. in March 2021 and implemented in November 2021, we provide evidence that insiders earn higher profits when government investment plans ...
Dimitris Petmezas, Etienne Redor, Shaoyi Wang, Nan Xiong   +3 more
wiley   +1 more source

Policy Options for the Payout Phase [PDF]

SSRN Electronic Journal, 2008
openaire   +1 more source

Fixing carbon credits requires a new financing model. [PDF]

PNAS Nexus
Probst BS, Egli F.
europepmc   +1 more source