Results 241 to 250 of about 215,097 (287)

Does Investors’ Information‐acquisition Ability Affect IPO Underpricing? Evidence from a Quasi‐natural Experiment

open access: yesAbacus, EarlyView.
Initial public offering (IPO) underpricing, driven by information asymmetry, is a prevalent and serious global phenomenon. In addition to the influence of information providers such as IPO firms, investors’ ability to acquire information may also significantly affect IPO underpricing.
Haipeng Yu   +3 more
wiley   +1 more source

Economic Freedom and Audit Fees: Evidence From the USA

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain   +3 more
wiley   +1 more source

Burrow Persistence and Spatial Distribution of Federally and State‐Protected Gopher Tortoise (Gopherus polyphemus) Populations in Southwest Alabama

open access: yesAnimal Conservation, EarlyView.
The gopher tortoise (Gopherus polyphemus), a keystone species and ecosystem engineer, has declined by ~80% over the past century due to primarily habitat loss. In a 28‐year resurvey of federally protected Mobile County and state‐protected Baldwin County, we found tortoise populations persisted at ~59% and ~31% of sites, respectively, with significant ...
Robin B. Lloyd Jr.   +4 more
wiley   +1 more source

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