Results 161 to 170 of about 1,242,001 (273)

Broker and institutional investor short selling

open access: yesAccounting &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   +3 more
wiley   +1 more source

CEO‐Board Social Ties and Corporate Tax Avoidance

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines CEO‐board social ties that engage in corporate tax avoidance. We find that an increasing proportion of CEO‐board social ties in a firm is associated with higher levels of tax avoidance. Our results withstand several endogeneity tests, including propensity score matching, entropy balancing and a difference‐in‐differences ...
Chen Chen   +3 more
wiley   +1 more source

Migrant Top Management Team and Corporate Innovation: Evidence From China

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study explores the association between top management teams (TMT) comprised of migrant managers (migrant TMT) and corporate innovation. Using hand‐collected data for a sample of Chinese A‐share listed firms spanning the period 2008–2020, we find a positive and significant association between a migrant TMT and corporate innovation.
Ying Liu   +2 more
wiley   +1 more source

Identifying Clinical Variations Across NSW Public Dental Service: An Essential Step to Develop a Roadmap for Value‐Based Oral Healthcare

open access: yesAustralian Dental Journal, EarlyView.
ABSTRACT Objective This research examines the extent of clinical variation across the NSW public dental service, the largest in Australia. Findings may assist policy makers in reducing variation of care and inequity towards value‐based oral healthcare. Methods Four years of demographic and treatment data, for 741,450 patients between 1 July 2019 and 30
Albert Yaacoub, Tony Skapetis
wiley   +1 more source

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