Results 111 to 120 of about 7,565 (225)

Firm‐Level Political Risk and Earnings Manipulation

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT Using recently developed proxies for firm‐level political risk and earnings manipulation, we test the limited attention theory. Contrary to Hirshleifer and Teoh's core prediction that investor attention is associated with less managerial manipulation, we find that firm‐level political risk, serving as a proxy for investor attention, is ...
Hui L. James, Thanh Ngo, Jurica Susnjara
wiley   +1 more source

Lost in the Noise: How IPO Suspensions Distract Venture Capitalists From Monitoring Portfolio Firms

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine how regulatory suspensions of initial public offerings (IPOs) affect venture capitalists’ (VCs’) post‐IPO monitoring of portfolio firms in China. Using a difference‐in‐differences design that exploits three major IPO suspension episodes as quasi‐natural experiments, we provide causal evidence that these shocks divert VCs’ attention ...
Ao Li, Yue Pan, Gary Gang Tian, Pengdong Zhang   +3 more
wiley   +1 more source

Naive independent directors, corporate governance and firm performance. [PDF]

Front Psychol, 2022
Chen G, Chen X, Wan P.
europepmc   +1 more source

The Effects of Regulatory Office Closures on Bank Behavior

Journal of Money, Credit and Banking, EarlyView.
Abstract We investigate if the decentralized structure of regulatory office networks influences supervisory outcomes and bank behavior. Following the closure of an office, banks previously supervised by that office increase their lending and risk‐taking.
IVAN LIM, JENS HAGENDORFF, SETH ARMITAGE
wiley   +1 more source

Two Pathways to Proletarianization: Understanding Professionals' Adaptation to the “Corporatization” of Chinese Law Firms

Sociological Forum, EarlyView.
ABSTRACT This study examines how lawyers in China adapt to the “corporatization” of law firms, which limits their professional autonomy within bureaucratic structures. “Proletarianization” theory, which emerged in the 1970s, effectively explains employment relations and internal stratification within the legal profession, but it has been underestimated
Xinyi Shen
wiley   +1 more source

Receivables analysis

, 2023
This bachelor thesis is focused on an analysis of receivables of a chosen company which is focused on the production of dairy products and has an annual turnover of up to 1,5 billion. The main goal is to evaluate the significance of this tax item for the
KUČEROVÁ, Kimberley
core  

Random Integrated Subdata Ensemble Method for Key Variable Selection in Rare Event Setting

Journal of Forecasting, Volume 45, Issue 4, Page 1878-1889, July 2026.
ABSTRACT We propose a general variable selection procedure to identify key input variables by applying elastic net regression to representative subdata in place of the full sample to select variables. We combine the lists of selected variables from each subdata through ensemble techniques, using the frequency of selecting the variable across different ...
Ching‐Chi Yang, Justin Deng, Lih‐Yuan Deng, Henry Horng‐Shing Lu   +3 more
wiley   +1 more source

Fraud Hexagon Theory in Thai Contexts: Examining Cultural Boundary Conditions of Financial Statement Fraud Determinants, Firm Value, and Sustainable Governance

Business Strategy &Development, Volume 9, Issue 2, June 2026.
ABSTRACT This study examines fraud hexagon theory's cultural boundary conditions in Thai listed companies, identifying which elements operate universally versus requiring reconceptualization for sustainable governance in relationship‐based Asian economies.
Chutima Uaiphon, Phanthip Yangklan
wiley   +1 more source

The meaning of posintuwu receiving in the Mewalo culture of the Pamona Tribe Community

Jurnal Ekonomi dan Bisnis
This research aims to find the meaning of accounts receivable in the Mewalo culture of the Pamona tribe in Poso Regency, Central Sulawesi Province. The Pamona people have a habit of bringing or trading materials (posintuwu), which may take the form of ...
Rahayu Indriasari
doaj   +1 more source

Severity‐Based Prioritisation of Administrative Tax Non‐Compliance: A Multiclass Prediction Approach Using Financial and Governance Data

Intelligent Systems in Accounting, Finance and Management, Volume 33, Issue 2, June 2026.
ABSTRACT Tax authorities face growing volumes of filings and payments and must manage procedural non‐compliance (e.g., late filing, late payment and the accumulation of tax arrears) with limited administrative capacity. Many existing machine learning (ML) and artificial intelligence (AI) applications in tax administration rely on binary outcomes, which
Lenka Papíková, Mário Papík
wiley   +1 more source