Results 201 to 210 of about 100,218 (293)

Pressure‐Driven Cash Holdings Under Biodiversity Risk

open access: yesEuropean Financial Management, EarlyView.
ABSTRACT This study examines how biodiversity risk affects corporate cash holdings and the mechanisms shaping this relationship. We find that firms facing higher biodiversity risk significantly increase cash reserves. Internal CSR governance and external institutional pressures both reinforce precautionary cash policies, highlighting the importance of ...
Kangding Wang, Tongbin Xu, Min Yang
wiley   +1 more source

Government Financial Reporting: A Study of Nested Controversy

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT There are two schools of thought on government financial reporting: one emanating from societal values and accountability to citizens; and one based on investment decisions and a business approach. There are staunch proponents of these different perspectives, which are rooted in economic thought and values.
Sheila Ellwood, Rhoda Brown
wiley   +1 more source

Assessing Risk for Bycatch and Byproduct Species Using a Modified Sustainability Assessment for Fishing Effects (SAFE) Approach

open access: yesFish and Fisheries, EarlyView.
ABSTRACT Central to ecosystem‐based fisheries management is ensuring the sustainability of bycatch and byproduct species. However, the sustainability of these species is difficult to assess as the lack of information limits the use of traditional stock assessment methods.
Grant J. Johnson   +5 more
wiley   +1 more source

A Theory of the Boundaries of Banks With Implications for Financial Integration and Regulation

open access: yesFinancial Management, EarlyView.
ABSTRACT We offer a theory of the “boundary of the firm” that is tailored to banks, recognizing the relevance of deposit financing and interbank lending as a substitute for integration. It is based on a single inefficiency that has been at the core of banking theory: risk‐shifting incentives in the interest of bank shareholders.
Falko Fecht   +2 more
wiley   +1 more source

Financial Statement Readability and Firm Debt Choice

open access: yesFinancial Management, EarlyView.
ABSTRACT Examining more than 16,000 firm‐year observations in the United States, we provide novel evidence showing that higher financial statement readability leads to a decrease in information asymmetry and the need for external monitoring, thereby reducing the reliance on bank debt relative to public debt.
Wajih Abbassi   +3 more
wiley   +1 more source

An experiment on the impacts of experiential investment advice. [PDF]

open access: yesPLoS One
Ridinger G   +7 more
europepmc   +1 more source

The Last Line

open access: yes
Critical Quarterly, EarlyView.
Beci Carver
wiley   +1 more source

Speed Bump and Stock Market Quality: Evidence From NYSE American

open access: yesFinancial Management, EarlyView.
ABSTRACT Should trading speed of high‐frequency traders be regulated? Using the data from the New York Stock Exchange American, this paper examines the impact of a speed bump on market liquidity and price discovery. Our results indicate that the use of a speed bump can lower the costs of adverse selection through reducing informed trading.
Bo Liu, Ke Xu
wiley   +1 more source

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