Results 231 to 240 of about 188,438 (312)

Government Financial Reporting: A Study of Nested Controversy

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT There are two schools of thought on government financial reporting: one emanating from societal values and accountability to citizens; and one based on investment decisions and a business approach. There are staunch proponents of these different perspectives, which are rooted in economic thought and values.
Sheila Ellwood, Rhoda Brown
wiley   +1 more source

Financial Statement Readability and Firm Debt Choice

open access: yesFinancial Management, EarlyView.
ABSTRACT Examining more than 16,000 firm‐year observations in the United States, we provide novel evidence showing that higher financial statement readability leads to a decrease in information asymmetry and the need for external monitoring, thereby reducing the reliance on bank debt relative to public debt.
Wajih Abbassi   +3 more
wiley   +1 more source

The Role of Index Fund Ownership in the Era of Say‐on‐Pay

open access: yesFinancial Management, EarlyView.
ABSTRACT We examine whether and how index funds influence executive compensation in the post‐Say‐on‐Pay era. Using the annual reconstitution of the Russell indexes as a source of exogenous variation in index fund ownership, we document a causal effect of index ownership on CEO pay structure.
Kiseo Chung, Hwanki Brian Kim
wiley   +1 more source

Life Cycle Consumption and Portfolio Choice Under Real Interest Rate Risk

open access: yesFinancial Management, EarlyView.
ABSTRACT We set up a life cycle model with real interest rate risk to demonstrate that real interest rates have implications for optimal household consumption and investments. Lower interest rates lead to higher optimal stock investments and lower consumption.
Marcel Fischer, Natascha Jankowski
wiley   +1 more source

Dataset on Spanish medium-sized family firms: Linking socioemotional wealth, HRM practices, and financial indicators. [PDF]

open access: yesData Brief
Baixauli-Soler JS   +4 more
europepmc   +1 more source

Long‐Term Institutional Investors and Executive Compensation

open access: yesFinancial Review, EarlyView.
ABSTRACT Standard agency theory views would suggest that long‐term investors will use long‐term CEO compensation to align incentives and promote long‐term value maximization. An alternative view is that long‐term investors—who are more able to bear the fixed costs associated with monitoring—will monitor more heavily than short‐term investors, reducing ...
T. Colin Campbell   +2 more
wiley   +1 more source

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