Results 221 to 230 of about 14,889 (314)

Partisan Cities: How State‐Local Political Alignment Shapes Credit Risk and Information Processing in the Municipal Bond Market

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This paper studies how partisan alignment between city leaders and state governors shapes information processing and bond pricing in the municipal bond market. Using a novel data set on 1,045 U.S. cities from 2005 to 2019, we show that cities with the same political affiliation as the state governor face 9 basis points lower borrowing costs ...
RAMONA DAGOSTINO, ANYA NAKHMURINA
wiley   +1 more source

Securing Democracy: Online Political Advertising Regulations and Practices in the EU and its Member States

open access: yesGlobal Policy, EarlyView.
ABSTRACT Starting with the Facebook‐Cambridge Analytica scandal and its link to Brexit and the 2016 US elections, the nexus among online political advertising, micro‐targeting, and data‐driven electoral campaigning has revealed its disruptive potential for democracies.
Enea Fiore   +2 more
wiley   +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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