Results 141 to 150 of about 1,242,001 (273)

Evaluating the impact of the UK job retention scheme on mental health and well‐being using matched difference‐in‐differences

open access: yesFiscal Studies, EarlyView.
Abstract In March 2020, the UK government implemented the Coronavirus Job Retention Scheme, otherwise known as furlough, to minimise the impact of job losses. The UK furlough protected jobs during the COVID‐19 crisis, covering up to 80 per cent of a worker's monthly wage for hours not worked. We evaluate the causal effects of furlough on mental health,
Christopher Deeming, Lateef Akanni
wiley   +1 more source

Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Recent SEC regulations require that qualified hedge fund advisers provide their investors with narrative disclosures of their business and operations. We find that 40% of these disclosures omit or de‐emphasize information regarding advisers' operational and investment risks when compared to other sources of public information. Funds with such “
YICHANG LIU   +2 more
wiley   +1 more source

Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Using a novel data set of misconduct records for Finnish CEOs and directors and their parents, we explore whether corporate executives’ financial misconduct is associated with similar behavior by their parents. Controlling for various other factors of executive financial misconduct, we find that executives are significantly more likely to ...
JENNI KALLUNKI   +4 more
wiley   +1 more source

Improved long-term care provision in the context of population ageing. [PDF]

open access: yesBull World Health Organ
Chhetri JK   +4 more
europepmc   +1 more source

The Relationship Between Financial Education in Young Adults and Financial Literacy: A Review of the Literature in Canada and the United States*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 47-78, March 2025.
ABSTRACT Professional accounting bodies in Canada and the United States, and throughout the world, have funded programs to improve financial literacy for many years. This ongoing interest stems from the expected benefits of improved financial behavior for individuals, society, and financial markets.
Folasade Adesina   +2 more
wiley   +1 more source

The informativeness of consolidated and parent‐only earnings to investors: Evidence from India

open access: yesContemporary Accounting Research, EarlyView.
Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran   +3 more
wiley   +1 more source

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