Results 81 to 90 of about 1,231 (218)
Investment centre manager's multiperiod fairness perceptions and intertemporal dependency
Accounting &Finance, Volume 65, Issue 1, Page 3-36, March 2025.Abstract This paper explores the motivation of investment centre managers when their investment centre's performance is affected by decisions made by their predecessor. Through a qualitative case study of a Japanese manufacturer, the effectiveness of conventional remedies for motivational issues and further motivational issues caused by the same ...
Hiroyuki Selmes‐Suzuki
wiley +1 more source
Cash flow management and its effect on firm performance: Empirical evidence on non-financial firms of China. [PDF]
PLoS One, 2023 Laghari F, Ahmed F, López García MLN.
europepmc +1 more source
The Determinants of Auditor Communication and Its Consequences for Audit Effort
Accounting &Finance, EarlyView.ABSTRACT Auditing standards and academic literature highlight the importance of effective communication between auditors and those charged with governance. However, empirical evidence on its determinants and consequences remains limited. To address this gap, we use data from Korea, where auditor–audit committee communication is publicly disclosed, and ...
Eun Hye Jo +2 more
wiley +1 more source
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT A common assumption is that firms become more socially responsible over time. Indeed, numerous conceptual papers focus on the issue of describing the CSR states that firms advance through. Yet, related empirical research remains limited and the assumption of steady progression across CSR states remains untested.
Christopher Groening +1 more
wiley +1 more source
The effects of environmental regulations on performance of firms with heterogeneous resilience
Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.Abstract This study explores the impacts of environmental regulations on performance of heterogeneous firms through both theoretical modelling and empirical analysis. It further examines the role of firm resilience in moderating these impacts. We develop a dynamic general equilibrium model predicting that a stricter environmental regulation increases ...
Liang Chen +2 more
wiley +1 more source
Money and federal autocracy: 1913 and the quiet inversion of the American constitutional order
Economic Affairs, EarlyView.Abstract The American Revolution affirmed that sovereignty inheres by nature in each Citizen, and collectively in the People. The Constitution completed a structure in which authority flowed from Citizens to their several State republics, and from the States to a Union holding only delegated powers. 1913 inverted that order.
James Turk
wiley +1 more source
Investing in the Prevention of Communicable Disease Outbreaks: Fiscal Health Modelling-The Tool of Choice for Assessing Public Finance Sustainability. [PDF]
Vaccines (Basel), 2023 van der Schans S +5 more
europepmc +1 more source
Economics &Politics, EarlyView.ABSTRACT This study examines how performance measurement systems (PMSs) mediate political‐economic tensions in Chinese state‐owned enterprises (SOEs), where state directives and market mechanisms coexist. Drawing on a longitudinal case study of a Chinese central SOE following the introduction of Economic Value Added (EVA), we find that its PMS enabled ...
Pingli Li, Bai Xue
wiley +1 more source
The meaning of posintuwu receiving in the Mewalo culture of the Pamona Tribe Community
Jurnal Ekonomi dan BisnisThis 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
From Regression to Reasoning: Predicting M&A Announcement Returns With Large Language Models
European Financial Management, EarlyView.ABSTRACT This study investigates whether large language models (LLMs) can predict short‐term market reactions to M&A announcements. We prompt OpenAI's latest reasoning models (o3, GPT‐5, and GPT‐5.1) to forecast whether the combined market value of acquirer and target will increase or decrease, drawing on deal‐, firm‐, and macroeconomic data for large ...
Maximilian Schreiter +2 more
wiley +1 more source