Results 201 to 210 of about 262,075 (309)

Government Financial Reporting: A Study of Nested Controversy

Financial 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

Financial 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, Hamdi Ben‐Nasr, Sabri Boubaker, Arman Eshraghi   +3 more
wiley   +1 more source

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

Financial 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

Financial 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

Price Discovery in Bitcoin ETF Market

Financial Review, EarlyView.
ABSTRACT In this study, we explore price discovery across the following three Bitcoin markets: spot, futures, and exchange‐traded funds (ETFs). Employing the fractionally cointegrated vector autoregressive (FCVAR) model, we estimate price discovery in each market using minute‐level price data from October 19, 2021, the launch date of the first US ...
Kiana Kia, Bo Liu, Qian Li, Victor Song, Ke Xu   +4 more
wiley   +1 more source

What Drives Sustainable Institutional Engagement and Voting Behavior?

Financial Review, EarlyView.
ABSTRACT We examine what drives institutional engagement and voting on environmental, social, and governance (ESG)‐related shareholder proposals, using data from Principles for Responsible Investment (PRI) and Morningstar. We find that personal engagement often substitutes for voting, especially among large fund families and those using meetings or ...
Martin Nerlinger, Martin Rohleder, Marco Wilkens, Jonas Zink   +3 more
wiley   +1 more source

Understanding the implementation of patient navigation for adults living with HIV: A scoping review of components, equity considerations and lessons learned

HIV Medicine, EarlyView.
Abstract Background People living with HIV navigate complex medical and social challenges that impact engagement in care, including stigma, poverty and systemic inequities. Patient navigation has emerged as a promising approach to improve linkage, retention and adherence across the HIV care continuum.
Kristina M. Kokorelias, Christine L. Sheppard, Andrew Eaton, Marina B. Wasilewski, Sander L. Hitzig, Dean Valentine, Mackenzie Earle, Carolina Navas, David Gerstle, Maurita T. Harris, Luxey Sirisegaram   +10 more
wiley   +1 more source

To Grandmother's House We Go: Informal Childcare and Female Labor Mobility

International Economic Review, EarlyView.
ABSTRACT We document how childcare costs and the location of extended family influence the labor supply and mobility of US women. Women return to their home locations immediately before fertility events, suggesting that informal childcare needs may motivate home migration. Women who live near their parents have lower child earnings penalties.
Garrett Anstreicher, Joanna Venator
wiley   +1 more source

Quality of Employment of High School Graduates: Focusing on the Effect of Student Vocational Education and Training Experience

International Journal of Training and Development, EarlyView.
ABSTRACT This study aims to identify latent employment quality patterns among vocational high school graduates and examine how these patterns are influenced by their upper‐secondary vocational education and training (VET) experiences. Grounded in the International Labour Organisation's concept of decent work, this study considers employment quality ...
Seong Ji Jeong
wiley   +1 more source

Assessing the Employee Welfare Impact of Right‐To‐Work Laws: Insights From State‐Level Legislation

Industrial Relations: A Journal of Economy and Society, EarlyView.
ABSTRACT We examine the effect of right‐to‐work (RTW) laws on employee welfare using the stacked difference‐in‐differences (DiD) methodology. We posit that RTW laws weaken collective bargaining power, increase free riding, and ultimately reduce employee welfare. We document a significant employee welfare decline following RTW adoption, especially among
Shima Amini, Eilnaz Kashefi‐Pour, Ali Sajjadi   +2 more
wiley   +1 more source