Results 171 to 180 of about 295,163 (338)

Does the All‐Star Award Affect Chinese Analysts' Performance? Evidence From a Regression Discontinuity Design and the Field Le prix All‐Star influence‐t‐il le rendement des analystes chinois ? Données probantes issues d'une régression sur discontinuité et du terrain

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the effect of the All‐Star award on the performance of Chinese financial analysts. Leveraging unique voting data from 2007 to 2016 and a regression discontinuity design (RDD), we find that the All‐Star award significantly enhances recipients' fundamental analysis. Awarded analysts issue more accurate earnings forecasts, and
Congcong Li, Shaokun Li, Hai Lu
wiley   +1 more source

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

open access: yesAbacus, 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

Sustainable Capitalism: Full-Employment Flexicurity Growth with Real Wage Rigidities [PDF]

open access: yes
In this paper we present a model of flexicurity capitalism that exhibits a second labor market with the government as an employer of first resort, where all workers not employed by firms in the private sector find meaningful employment.
Alfred Greiner   +3 more
core  

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

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

Cost‐effectiveness of in‐hospital motivational smoking cessation counselling and proactive referral to community‐based follow‐up

open access: yesAddiction, EarlyView.
Abstract Background and aim In a randomised open‐label trial among hospitalised patients with atherosclerotic vascular disease, motivational smoking cessation counselling with proactive referral to community‐based follow‐up was more effective than brief cessation advice and written information, with 6‐month continuous abstinence rates of 49.5% vs. 24.5%
Karin Pleym   +9 more
wiley   +1 more source

The Effects of Privatization on Firms and on Social Welfare: The Chilean Case [PDF]

open access: yes
Chile led the Latin American pack in launching its far-reaching privatization program, but the question of whether the process has made firms more profitable remains. Also unclear is whether society as a whole is better off because of privatization. This
Pablo Serra   +2 more
core  

Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley   +1 more source

Public virtue, private ambition—Women owners of private hospitals in early twentieth‐century New Zealand

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract New Zealand's early‐twentieth‐century health service was a two‐tier system of state hospitals supported by an expanding network of over 300 private hospitals, almost exclusively owned by nurses and midwives. This article will show that this environment was created by a legislative framework introduced between 1901 and 1906, requiring nurses ...
Ann‐Marie Quinn
wiley   +1 more source

No fault vaccine injury compensation after COVID-19: A systematic literature review and proposed typology. [PDF]

open access: yesHum Vaccin Immunother
Halabi S   +6 more
europepmc   +1 more source

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