Results 121 to 130 of about 180,143 (369)

Has Global Financial Reporting Comparability Improved?*

Contemporary Accounting Research, Volume 39, Issue 4, Page 2825-2860, Winter 2022., 2022
ABSTRACT Motivated by ongoing worldwide efforts to improve the comparability of accounting information, I examine the temporal trend in global financial reporting comparability. Regulators have made serious efforts to improve comparability, but numerous frictions may have limited their effectiveness. Accordingly, I examine the time‐series properties of
Jenelle K. Conaway
wiley   +1 more source

The Effect of Firm-Specific Environmental Punishment on Stock Price Crash Risk: Evidence From China

SAGE Open, 2023
Even though previous studies have investigated the effect of environmental regulation policy on stock price crash risk, little is known about how the firm-specific environmental punishment would impact stock price crash risks.
Minghui Li, Chaohai Shen, Mengyao Wen
doaj   +1 more source

New general dependence measures: construction, estimation and application to high-frequency stock returns [PDF]

arXiv, 2023
We propose a set of dependence measures that are non-linear, local, invariant to a wide range of transformations on the marginals, can show tail and risk asymmetries, are always well-defined, are easy to estimate and can be used on any dataset. We propose a nonparametric estimator and prove its consistency and asymptotic normality.
arxiv  

Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello, Marco Maffei, Annamaria Zampella   +2 more
wiley   +1 more source

The role of debt maturity in stock price crash risk: a comparison of developing and developed Asian economies

Journal of Asian Business and Economic Studies
PurposeThis study examines the impact of debt maturity structure on stock price crash risk (SPCR) in Asian economies and the moderating effect of firm age on this relationship.Design/methodology/approachThe study utilized annual data from 432 ...
Muhammad Jawad Haider, Maqsood Ahmad, Qiang Wu   +2 more
semanticscholar   +1 more source

Luxury in the Circular Economy: An Engagement Journey Perspective

Journal of Consumer Behaviour, EarlyView.
ABSTRACT How to engage consumers with circular economy principles in the luxury industry? To answer this question, this paper focuses on the engagement journey of consumers embracing circular luxury. Drawing from a life story interview approach with consumers of second‐hand luxury fashion, we identify three engagement journeys: (1) the price‐sensitive ...
Jonas Holmqvist, Charlène Berger, Arne De Keyser, Katrien Verleye   +3 more
wiley   +1 more source

Bank Competition, Loan Portfolio Concentration and Stock Price Crash Risk: The Role of Tone Ambiguity

British Journal of Management
We examine the association between loan portfolio concentration, competition and stock price crash risk in the US banking industry. We find that during economic downturns, banks with poorly diversified loan portfolios that operate in competitive markets ...
Nikolaos C. Gkoumas, George N. Leledakis, Emmanouil G. Pyrgiotakis, Ion Androutsopoulos   +3 more
semanticscholar   +1 more source

Greener Microplastics Removal: Progressive Replacement of Iron‐Based Coagulants with Sodium Alginate and Chitosan to Enhance Sustainability

ChemPlusChem, EarlyView.
Delve into the use of natural coagulants to find sustainable alternatives for the removal of microplastics from wastewater. Chitosan and sodium alginate were used in our study to investigate the potential of a transition away from inorganic salts in wastewater treatment.
Marco Facchino, Loris Pietrelli, Patrizia Menegoni, Mauro Capocelli, Emanuele Limiti, Marcella Trombetta, Francesco Basoli, Marcello De Falco   +7 more
wiley   +1 more source

Stock Market Market Crash of 2008: an empirical study of the deviation of share prices from company fundamentals [PDF]

, 2016
The aim of this study is to investigate quantitatively whether share prices deviated from company fundamentals in the stock market crash of 2008. For this purpose, we use a large database containing the balance sheets and share prices of 7,796 worldwide companies for the period 2004 through 2013.
arxiv   +1 more source

CSR decoupling and stock price crash risk: Evidence from China

Humanities and Social Sciences Communications
This paper examines the efficacy of corporate social responsibility (CSR) decoupling on stock price crash risk (SPCR). Selecting Chinese listed companies over the 2010–2019 period as a sample, we find that CSR decoupling exacerbates SPCR, and this ...
Peng Wan, Mengjiao Xu, Yu Yang, Xiangyu Chen   +3 more
semanticscholar   +1 more source