Results 121 to 130 of about 3,050 (293)

The Moderating Effect of Family Ownership on Earnings Management and Stock Price Crash Risk

International Research Journal of Business Studies
This study examines the influence of earnings management on stock price crash risk within publicly listed companies in Indonesia. Additionally, it explores the moderating role of family ownership in this relationship, assessing whether it strengthens or ...
Aswin Parmita Sakti, Arief Wibisono Lubis   +1 more
doaj   +1 more source

Stock price crash risk and military connected board: Evidence from Thailand. [PDF]

PLoS One, 2023
Treepongkaruna S, Chatjuthamard P, Leemakdej A.   +2 more
europepmc   +1 more source

Ameliorating Linguistic Anchors of Oppression

Journal of Applied Philosophy, EarlyView.
ABSTRACT The words we use to represent the world shape how we interpret and respond to it; language frames what it represents. In some cases, these frames can have prejudicial effects; for example, ‘workplace flirting’ versus ‘sexual harassment’. This article examines how specific words and phrases (i.e.
Emilia L. Wilson
wiley   +1 more source

The influence of lazy information disclosure on stock price crash risk: Empirical evidence from China. [PDF]

PLoS One, 2023
Shi X, Cao X, Xu W, Hou Y, Shang L.
europepmc   +1 more source

Redacted Disclosures and Bank Loan Contract Terms

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We investigate the impact of redacting disclosures on bank loan contracts. Our findings indicate that firms that redact information have loans with significantly higher spreads, shorter maturities, and more restrictive covenants and face a greater likelihood they will be required to post collateral compared to firms that do not redact ...
Karel Hrazdil, Jiyuan Li, Yuzeng Li
wiley   +1 more source

COVID-19, a blessing in disguise for the Tech sector: Evidence from stock price crash risk. [PDF]

Res Int Bus Finance, 2023
Hossain AT, Masum AA, Xu J.
europepmc   +1 more source

Skin in the game: Does outside directors’ equity-based compensation induce or mitigate stock price crash risk?

This study examines the relationship between outside directors’ equity-based compensation (DEC) and stock price crash risk using a sample of U.S. firms from 2008 to 2021. We find that DEC is associated with lower crash risk, primarily through its role in
Yao, Daifei Troy, Qian, Yuting, Tan, Weiqiang, Qin, Bo   +3 more
core   +1 more source

Does a More Functionally Diverse Top Management Team Make the Financial Statements More Comparable?

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We examine whether top management team (TMT) functional diversity affects financial statement comparability. Drawing upon upper echelons theory and the information sharing perspective in diversity research, we argue that TMT functional diversity produces more comparable financial statements due to better information sharing and integration ...
Md Mahmudul Hasan, Audrey Wen‐Hsin Hsu, Sayan Sarkar, Tsung‐Hsuan Joey Yang   +3 more
wiley   +1 more source

Include Me: The Role of Disability Voice in Co‐Constructing the Workplace Inclusion of People With Disabilities

Journal of Organizational Behavior, EarlyView.
ABSTRACT People with disabilities (PWD) often face barriers to inclusion at work. To tackle this challenge, past research focused on the role of organizations to create more inclusive workplaces. What remains understudied, however, is the role that PWD often take themselves in shaping their inclusion experiences.
Louisa Antonia Riess, Sophie Theresa Schepp, Stephan Alexander Boehm   +2 more
wiley   +1 more source

Research on the dynamic interaction effects of litigation events, financing constraints, and the risk of corporate stock price crashes

International Review of Economics & Finance
This study, based on data from Chinese listed companies between 2008 and 2022, explores the dynamic relationship between litigation events and stock price crash risk, while examining the moderating effect of financing constraints.
Xuemei Cheng, Yinglong Zheng, Yongqian Tu   +2 more
doaj   +1 more source