Results 171 to 180 of about 76,017 (260)

Does the All‐Star Award Affect Chinese Analysts' Performance? Evidence From a Regression Discontinuity Design and the Field Le prix All‐Star influence‐t‐il le rendement des analystes chinois ? Données probantes issues d'une régression sur discontinuité et du terrain

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the effect of the All‐Star award on the performance of Chinese financial analysts. Leveraging unique voting data from 2007 to 2016 and a regression discontinuity design (RDD), we find that the All‐Star award significantly enhances recipients' fundamental analysis. Awarded analysts issue more accurate earnings forecasts, and
Congcong Li, Shaokun Li, Hai Lu
wiley   +1 more source

Participatory budgeting with cumulative votes. [PDF]

open access: yesTheory Decis
Skowron P, Slinko A, Szufa S, Talmon N.
europepmc   +1 more source

Is State Tax Policy Associated With State‐Level COVID‐19 Restrictions? La politique fiscale des États est‐elle associée aux restrictions introduites pendant la crise de COVID‐19 ?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT During the COVID‐19 pandemic, states imposed restrictions intended to slow the spread of the virus. We investigate whether states' reliance on consumption tax revenue, relative to other tax revenue sources, is associated with the duration of COVID‐19 mobility restrictions.
Nathan C. Goldman   +2 more
wiley   +1 more source

Deep mechanism design: Learning social and economic policies for human benefit. [PDF]

open access: yesProc Natl Acad Sci U S A
Tacchetti A   +8 more
europepmc   +1 more source

Sustainability Controls as Technologies of Actorhood: Constructing the Responsible Supplier in Global Supply Chains Le contrôle de la durabilité comme technologie d'actorialité : façonner le fournisseur responsable dans les chaînes d'approvisionnement mondiales

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper examines how accounting and control practices constitute and distribute agency and responsibility for sustainability in global supply chains. Drawing on a field study in the fashion industry, we describe the sustainability control practices used by a major buyer firm vis‐à‐vis its suppliers and trace their evolution from a ...
Martin Messner   +2 more
wiley   +1 more source

EPA Enforcement Actions and Property Prices

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the effects of Environmental Protection Agency (EPA) enforcement actions on property prices in the United States. Using data on EPA enforcement cases, we assess how investors and homeowners react to regulatory actions to curb environmental violations.
Van Le, My Nguyen, Anh Viet Pham
wiley   +1 more source

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