Results 211 to 220 of about 208,318 (302)

Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Recent SEC regulations require that qualified hedge fund advisers provide their investors with narrative disclosures of their business and operations. We find that 40% of these disclosures omit or de‐emphasize information regarding advisers' operational and investment risks when compared to other sources of public information. Funds with such “
YICHANG LIU   +2 more
wiley   +1 more source

Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Using a novel data set of misconduct records for Finnish CEOs and directors and their parents, we explore whether corporate executives’ financial misconduct is associated with similar behavior by their parents. Controlling for various other factors of executive financial misconduct, we find that executives are significantly more likely to ...
JENNI KALLUNKI   +4 more
wiley   +1 more source

PENSION ASSET MANAGEMENT IN THE SYSTEM OF NON-PUBLIC PENSION INSURANCE

open access: yesBulletin of the Moscow State Regional University (Economics), 2019
openaire   +2 more sources

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

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