Results 221 to 230 of about 548,399 (257)
Changes in Audit Risk Responses During Times of Crisis: Evidence From Key Audit Matters in China
International Journal of Auditing, EarlyView.ABSTRACT This study examines how auditors adjust their risk responses to the COVID‐19 pandemic, an exogenous shock that heightened uncertainty and constrained access to audit evidence. Using manually collected audit‐procedure disclosures from Key Audit Matters (KAMs) for Chinese A‐share listed companies from 2017 to 2022, we employ a generalized ...
Zhiying Hu, Wenhui Jin, Yuyu Zhang
wiley +1 more source
A Horse Race of Machine‐Learning Methods to Predict Banking Crises
International Finance, EarlyView.ABSTRACT To examine if one machine‐learning model can consistently elucidate financial vulnerabilities, both over time and across levels of development, this paper applies 13 machine‐learning algorithms to evaluate comparative forecasting performance across several banking crises.
Emile du Plessis
wiley +1 more source
On Spatial Point Processes With Composition‐Valued Marks
International Statistical Review, EarlyView.Summary Methods for marked spatial point processes with scalar marks have seen extensive development in recent years. While the impressive progress in data collection and storage capacities has yielded an immense increase in spatial point process data with highly challenging non‐scalar marks, methods for their analysis are not equally well developed ...
Matthias Eckardt +2 more
wiley +1 more source
Explaining Differentiated Policy Implementation of EU Animal Welfare Regulations
JCMS: Journal of Common Market Studies, EarlyView.Abstract Farm animal welfare has emerged as a growing policy subsystem within the European Union's (EU) Common Agricultural Policy. However, despite a harmonized EU framework, member states differ substantially in how they implement EU directives on farm animal welfare.
Ilana Schröder +2 more
wiley +1 more source
When attentive insider trading matters: Evidence from government investment
Journal of Financial Research, EarlyView.Abstract We examine whether insiders can exploit public information to increase their trading profitability. By exploiting, as a quasi‐natural experiment, the Bipartisan Infrastructure Law (BIL), announced in the U.S. in March 2021 and implemented in November 2021, we provide evidence that insiders earn higher profits when government investment plans ...
Dimitris Petmezas +3 more
wiley +1 more source
Does the Phillips Curve Lie Down as We Age?
Journal of Money, Credit and Banking, EarlyView.Abstract Using microlevel data, we present evidence that older individuals are less willing to substitute across varieties of goods. We estimate the elasticity of substitution for different age groups and find that the youngest cohort (aged 25–34) exhibits a higher elasticity of substitution compared to the oldest group (65+).
CHADWICK CURTIS +2 more
wiley +1 more source
Journal of Management Studies, EarlyView.Abstract Ecosystem diversification extends joint value creation by developing new interdependencies between ecosystem actors while redeploying partners and their resources. Such diversification simultaneously generates tensions over ecosystem resources not controlled by the focal firm.
Ayomide Peter Alao +2 more
wiley +1 more source
Journal of Risk and Insurance, EarlyView.Abstract Index insurance lowers agricultural risk but covers only covariate risks. Since farmers do not have complete insurance, they may develop mistrust of insurance when experiencing crop losses and not receiving payouts. Although recent innovations in remote sensing enable the provision of more complete insurance including coverage for ...
Berber Kramer +2 more
wiley +1 more source
Firm Productivity and Exit During Economic Crisis: Does Market Potential Foster Resilience?
Journal of Regional Science, EarlyView.ABSTRACT This paper examines the relationship between firm productivity, market potential, and firm exit over the economic cycle, focusing on the COVID‐19 crisis. Using Spanish firm‐level data (2011–2022), we analyse how market potential shapes the link between productivity and survival.
Sabine D'Costa, Adelheid Holl
wiley +1 more source
Journal of Product Innovation Management, EarlyView.ABSTRACT Responsible innovation (RI) challenges profit‐driven firms to reconcile market pressures with societal and environmental responsibilities. We ask how firms integrate anticipation, reflexivity, inclusion, and responsiveness (ARIR) into responsible innovation management (RIM), and how national context and cultural dimensions shape the degree and
Shashi Matta +5 more
wiley +1 more source