Results 151 to 160 of about 16,081,777 (274)

The Speed of Corporate Cash Adjustment: Evidence From Labor Protection Laws

open access: yesFinancial Review, EarlyView.
ABSTRACT This study examines how labor protection affects the dynamics of corporate cash policy. Using the staggered adoption of U.S. state‐level wrongful discharge laws, we find that stronger labor protection reduces the speed of cash adjustment by 16.7%.
Rongbing Xiao   +3 more
wiley   +1 more source

Mandatory Audits of Private Companies

open access: yesInternational Journal of Auditing, EarlyView.
ABSTRACT We examine mandatory audits using Spanish private companies to generate insight into (1) how audit thresholds vary in tightness and impact, (2) which audit thresholds are crossed to cause audit commencement and cessation, (3) whether firms take actions to avoid audits and (4) whether audits provide economic benefits.
Darren Henderson   +2 more
wiley   +1 more source

Changes in Audit Risk Responses During Times of Crisis: Evidence From Key Audit Matters in China

open access: yesInternational Journal of Auditing, EarlyView.
ABSTRACT This study examines how auditors adjust their risk responses to the COVID‐19 pandemic, an exogenous shock that heightened uncertainty and constrained access to audit evidence. Using manually collected audit‐procedure disclosures from Key Audit Matters (KAMs) for Chinese A‐share listed companies from 2017 to 2022, we employ a generalized ...
Zhiying Hu, Wenhui Jin, Yuyu Zhang
wiley   +1 more source

Examining Public Service Motivation (PSM) and Leader-Member Exchange (LMX) Theory: Insights from the Sabah Department of Labour, Malaysia

open access: yesJournal of Advanced Research in Social Sciences
Past studies have shown that employee motivation is closely related to performance; hence, Public Service Motivation (PSM) is an important factor influencing employee commitment and effectiveness. According to the Leader-Member Exchange (LMX) Theory, the quality of the relationship between leaders and members is important for employee motivation and ...
openaire   +1 more source

Cardiovascular preventive role of thiazolidinedione in patients with type 2 diabetes mellitus undergoing percutaneous coronary intervention

open access: yesJournal of Diabetes Investigation, EarlyView.
Among patients with type 2 diabetes undergoing percutaneous coronary intervention, thiazolidinedione use was independently associated with a significantly reduced risk of a composite of myocardial infarction, stroke, and all‐cause death, notably without an increased risk of admission for heart failure. ABSTRACT Background Thiazolidinediones (TZD) are a
Jinkwon Kim   +5 more
wiley   +1 more source

When attentive insider trading matters: Evidence from government investment

open access: yesJournal of Financial Research, EarlyView.
Abstract We examine whether insiders can exploit public information to increase their trading profitability. By exploiting, as a quasi‐natural experiment, the Bipartisan Infrastructure Law (BIL), announced in the U.S. in March 2021 and implemented in November 2021, we provide evidence that insiders earn higher profits when government investment plans ...
Dimitris Petmezas   +3 more
wiley   +1 more source

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