Results 131 to 140 of about 7,565 (225)

The Predictive Factors of Hospital Bankruptcy-An Exploratory Study. [PDF]

open access: yesHealthcare (Basel), 2023
Beauvais B   +4 more
europepmc   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

open access: yesAbacus, Volume 62, Issue 2, Page 392-421, June 2026.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun   +2 more
wiley   +1 more source

Management of BAK, a.s. receivables

open access: yes, 2008
This thesis deals with the management of the receivables of BAK,Inc. In the theoretical part are characterized receivables from the perspective of legal, accounting and tax. Further is described the management of receivables and this description is based
Pilař, Tomáš
core  

The Impact of Climate Risks on Corporate Debt Financing

open access: yesEuropean Financial Management, Volume 32, Issue 3, Page 903-931, June 2026.
ABSTRACT As global resource demands and climate pressures grow, companies face the dual challenge of sustainability and environmental responsibility. Using panel data from U.S. publicly listed firms (2014–2022) and a text‐based proxy for climate risks, this study explores the impact of just transition climate risks on corporate debt financing.
Xiaowei Ma   +3 more
wiley   +1 more source

CEO‐employee pay ratio disclosure and dividend policy

open access: yesJournal of Financial Research, Volume 49, Issue 2, Page 782-820, Summer 2026.
Abstract We examine whether and how the magnitude of the CEO pay ratio affects dividend policy in the context of inequality‐averse investors. Our results demonstrate a positive association between the two and remain robust to endogeneity concerns. We find that the CEO pay ratios positively affect dividends irrespective of whether CEO compensation ...
Rajib Chowdhury, John A. Doukas
wiley   +1 more source

Home - About - Disclaimer - Privacy