Results 211 to 220 of about 11,252 (289)

The Impact of Financial Reporting Mandates on Labor Unions

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source

Fuel to Green: Do U.S. Oil and Gas Firms Use Green Innovation and CSR Disclosure to Mitigate Financial Risk

open access: yesNatural Resources Forum, EarlyView.
ABSTRACT This study aims to explore how oil and gas firms adopt two sustainability tools, namely green innovation and corporate social responsibility (CSR) disclosure, either separately or in combination, to mitigate financial risk. The empirical study examines a sample of 229 oil and gas firms over the 2010 to 2019 period.
Imen Khanchel   +2 more
wiley   +1 more source

Misconduct complaints and agents’ incentives: Evidence from housing transactions

open access: yesReal Estate Economics, EarlyView.
Abstract This article investigates the impact of misconduct complaints against agents on their self‐interested incentives and examines how agents attempt to shield themselves from the associated adverse effects on their reputations and career prospects.
Lawrence Kryzanowski, Yanting Wu
wiley   +1 more source

From bias awareness to governance control: Regulating human factors across the forensic science evidence lifecycle

open access: yesJournal of Forensic Sciences, EarlyView.
Abstract Cognitive bias is widely recognized as a persistent source of error in forensic science, yet mitigation efforts continue to emphasize examiner awareness, ethical vigilance, and training‐based interventions. Empirical evidence from cognitive science demonstrates that such approaches are insufficient to reliably control bias under real‐world ...
Michael P. Kessler
wiley   +1 more source

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