Results 141 to 150 of about 8,297 (255)

Childhood starvation and elderly poverty in rural China: the mediating effect of human capital in adulthood. [PDF]

BMC Public Health
Zhao H, Bai G.
europepmc   +1 more source

Behind Closed Doors: Interaction Rituals and the Building of Social Ties in Private Company‐Investor Meetings À huis clos : rituels d'interaction et construction de liens sociaux lors des réunions privées entre sociétés et investisseurs

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines private meetings between company managers and institutional investors as part of the broader financial reporting environment. Using direct observations of 39 such meetings across four large, listed companies—complemented with the study of preparatory work and internal documents—the paper investigates how these meetings help
Per Ahblom, Carl Henning Christner, Andrea Mennicken   +2 more
wiley   +1 more source

How does livelihood capital alleviate psychological anxiety among immigrants? [PDF]

Front Public Health
Jin H, Liu H.
europepmc   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Registered Sick Leave in Celiac Disease: A Register-Based Nationwide Cohort Study. [PDF]

Gastro Hep Adv
Schovsbo SU, Bjerregaard AA, Riis MS, Hansen S, Møllehave LT, Gronemann FH, Andersen CL, Linneberg A, Kårhus LL.   +8 more
europepmc   +1 more source

Broker and institutional investor short selling

Accounting &Finance, Volume 65, Issue 1, Page 621-645, March 2025.
Abstract Brokers have access to order‐flow data, which they can use to enhance their short‐selling returns. However, New Zealand brokers also have a fiduciary duty to place their clients' interests before their own. We compare the short‐selling returns and trading behaviours of brokers and institutional investors who predominantly focus on profit ...
Ben R. Marshall, Nhut H. Nguyen, Nuttawat Visaltanachoti, Jennifer Zhu   +3 more
wiley   +1 more source

Public sanitation interventions and household clean energy adoption: Evidence from China's renovating water supply and toilets. [PDF]

PLoS One
Wang P, Liu L.
europepmc   +1 more source

Monetary Policy, Investor Sentiment and Stock Price Bubble: Evidence From China

Accounting &Finance, EarlyView.
ABSTRACT The empirical results indicate that an increase in interest rates may stimulate a significant and persistent stock price bubble, which is consistent with rational asset price bubble theory. This finding suggests that central banks should implement anti‐turbulent monetary policy with caution, since inappropriate tightening may unintentionally ...
Jiahao Gong, Haofan Qiang, Xiaojian Niu, Chante Jian Ding   +3 more
wiley   +1 more source

Mortality and Economic Burden of Prostate Cancer in Bulgaria: Years of Life Lost, Working Years of Life Lost, and Indirect Costs (2008-2023). [PDF]

Epidemiologia (Basel)
Veleva N, Ivanov K, Yaneva A, Lebanova H.   +3 more
europepmc   +1 more source

Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?

Accounting &Finance, EarlyView.
ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche, Marta Sánchez‐Sancho, Jennifer Martínez‐Ferrero, Emma García‐Meca   +3 more
wiley   +1 more source