Results 51 to 60 of about 4,332 (166)
Journal of Business Finance &Accounting, EarlyView.ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier +2 more
wiley +1 more source
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
Some Recent Developments in Federal and State Labor and Employment Law [PDF]
, 2003 SomeRecentDevelopmentsinFederal.pdf: 1006 downloads, before Oct.
Gold, Michael Evan
core +1 more source
ESG, Bank Debt and Firm Value: A Signaling Perspective
Journal of International Financial Management &Accounting, EarlyView.ABSTRACT This paper delves into the influence of bank debt in shaping the relationship between environmental, social, and governance (ESG) performance and a firm's value. As a result of the superior informational and monitoring functions of bank borrowers in their lending relationships, we argue that a firm's degree of bank debt might signal the ...
Gabriel De la Fuente, Pilar Velasco
wiley +1 more source
Journal of Management Studies, EarlyView.Abstract This article examines how and to what extent violence has become a pivotal tool for conducting business in places integrated into the global value chain. It also explores the roles stakeholders play in silencing workers' resistance within these places.
Shoaib Ahmed
wiley +1 more source
When Great Powers Struggle: How Geopolitical Alignments of Small States Are Influenced by Their MNEs
Journal of Management Studies, EarlyView.Abstract Comparing two distinct deglobalization periods, this study shows how Finnish multinational enterprises (MNEs) used corporate diplomatic activities (CDA) to influence Finland's alignment with a struggling great power. Drawing from hegemonic stability theory and new institutional economics, we argue that the power's collapsing global networks ...
Saara Matala, Christian Stutz
wiley +1 more source
Journal of Management Studies, EarlyView.Abstract We analyse the behaviour of multinational enterprises (MNEs) within a host nation – Australia – during deglobalization (1914–79). Deglobalization is often portrayed as a drastic event to which MNEs respond swiftly, probably through withdrawal from host countries.
Pierre Van der Eng +4 more
wiley +1 more source
The REMEDE Project: A useful framework for assessing non-market damages from oil spills? [PDF]
As vessel traffic in the Baltic increases, in particular oil transports from Russia to the international market, so too does the risk of oil spills which above the environmental impacts impose costs on society including direct costs, market costs and non-
Cole, Scott +2 more
core
Journal of Management Studies, EarlyView.Abstract While research on ecosystems and their orchestration has grown rapidly, we still know little about how individual strategic leaders may mobilize ecosystemic action in times of disruption. This article addresses this gap by drawing on an in‐depth case study of the Antwerp Square Mile, the world’s oldest and most renowned diamond trading ...
Bart De Keyser, Koen Vandenbempt
wiley +1 more source