Analyst Responses to Changes in Credit Risk
Journal of International Financial Management &Accounting, Volume 36, Issue 3, Page 415-442, October 2025.ABSTRACT Do analysts adjust their recommendations when a company's credit risk changes? Using an extensive sample of 300,145 observations, covering 3722 US firms from 2000 to 2021, we find that analysts revise their recommendations when a firm's credit risk decreases but not when it increases.
Abinzano Isabel +2 more
wiley +1 more source
Environmental Engagement: An Effective Way in Mitigation of Firms' Litigation Risks in China
Accounting &Finance, Volume 65, Issue 3, Page 2589-2608, September 2025.ABSTRACT The increasing incidence of environmental disasters has necessitated stricter government environmental legislation and heightened firms' environment‐related litigation risks. Firms with environmental engagements receive favourable treatment from the government as their efforts align with government environmental campaigns and comply with ...
Qian Tao, Aelee Jun, Shiguang Ma
wiley +1 more source
Formação de carteira de investimentos baseada em value investing: um estudo entre as metodologias de Piotroski e Greenblatt [PDF]
, 2021 A pesquisa teve como objetivo verificar se a metodologia proposta por Piotroski (2000) e Greenblatt (2010) baseada em índices contábeis possui eficácia na bolsa de valores do mercado brasileiro.
Vieira, Paulo Roberto da Costa +2 more
core +1 more source
Political connections cause resource misallocation: Evidence from the fall of fascism in Italy
Financial Management, Volume 54, Issue 3, Page 549-583, Autumn (Fall) 2025.Abstract The fall of fascism in Italy in 1943–1944 was followed by the issuance of laws and decrees that made former fascist politicians ineligible for political office. This setting provides a unique quasi‐natural experiment that exogenously and permanently disrupted then prevalent corporate political connections.
Mara Faccio, John J. McConnell
wiley +1 more source
Does Climate Change Risk Impact Insurance Credit Risk? Cross Country Evidence
Business Strategy and the Environment, Volume 34, Issue 5, Page 5401-5418, July 2025.ABSTRACT While climate change poses a significant financial risk to the insurance industry, research has not yet examined the impact on the insurer's credit risk. This study investigates the impact of climate change risks on credit risk for insurance firms.
Jassem Alokla +2 more
wiley +1 more source
Institutional Quality and Sustainable Firm Growth: Evidence From North African Countries
Sustainable Development, Volume 33, Issue 3, Page 4380-4392, June 2025.ABSTRACT This study investigates the relationship between institutional quality (IQ) and sustainable firm growth (SFG) in North African countries, focusing on Egypt, Morocco, and Tunisia. Utilizing panel data from 155 non‐financial firms over the period 2007–2020, we employ a system generalized method of moments (GMM) approach to analyze this ...
Hady O. Abozeid +2 more
wiley +1 more source
Transforming PiotroskiÕs (binary) F-score into a real one [PDF]
, 2017 Mini Dissertation (MBA)--University of Pretoria, 2017.Since the 1960s, accounting researchers have attempted to assess the benefit of historical financial statements to capital market investors (Bunting & Barnard, 2015) by developing an indeterminate ...
core +1 more source
Deaf and Hearing American Sign Language-English Bilinguals: Typical Bilingual Language Development. [PDF]
J Deaf Stud Deaf Educ, 2023 Goodwin C, Lillo-Martin D.
europepmc +1 more source
Modelo F-Score aplicado às empresas relacionados ao setor químico no mercado brasileiro [PDF]
, 2020 Este trabalho aplicou e analisou a metodologia de Piotroski(2000), metodologia conhecida por conseguir retornos anormais, nas empresas relacionadas ao setor químico da bolsa de valores brasileira(Bovespa).
Fernandes, Fernando Domingues +1 more
core
Sharing Happy Stories Increases Interpersonal Closeness: Interpersonal Brain Synchronization as a Neural Indicator. [PDF]
eNeuro, 2021 Xie E +6 more
europepmc +1 more source