Results 221 to 230 of about 180,143 (369)

Investor reactions to climate change disclosures: Joint effects of disclosure focus and controllability

open access: yesContemporary Accounting Research, EarlyView.
Abstract When evaluating the potential financial effects of climate change, investors demand disclosures of the climate‐related risks and opportunities that companies need to manage. We examine how and why management control over climate change performance affects investors' evaluations of such disclosures.
Soon‐Yeow Phang   +2 more
wiley   +1 more source

Freedom‐amelioration, transformative change, and emancipatory orders

open access: yesEuropean Journal of Philosophy, Volume 30, Issue 4, Page 1378-1392, December 2022., 2022
Abstract “Freedom” is a fundamental political concept: contestations or endorsements of freedom‐conceptions concern the fundamental normative orientation of sociopolitical orders. Focusing on “freedom,” this article argues that the project of bringing about emancipatory sociopolitical orders is both aided by efforts at engineering fundamental political
Lukas Schmid
wiley   +1 more source

WildWing: An open‐source, autonomous and affordable UAS for animal behaviour video monitoring

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract Drones have become invaluable tools for studying animal behaviour in the wild, enabling researchers to collect aerial video data of group‐living animals. However, manually piloting drones to track animal groups consistently is challenging due to complex factors such as terrain, vegetation, group spread and movement patterns. The variability in
Jenna Kline   +6 more
wiley   +1 more source

Are cryptocurrencies homogeneous?

open access: yesEuropean Financial Management, Volume 29, Issue 1, Page 150-195, January 2023., 2023
Abstract This article investigates if cryptocurrencies returns' are similarly affected by a selection of demand‐ and supply‐side determinants. Homogeneity among cryptocurrencies is tested via a least absolute shrinkage and selection operator (LASSO) model where determinants of Bitcoin returns are applied to a sample of 12 cryptocurrencies. The analysis
Elias Bengtsson, Frida Gustafsson
wiley   +1 more source

Analyst Coverage and Corporate Innovation: Evidence from Exogenous Changes in Analyst Coverage

open access: yesAbacus, EarlyView.
Using a stacked difference‐in‐differences design, we examine how exogenous reductions in analyst coverage arising from brokerage mergers and closures affect firm innovation in China. We find that firms affected by brokerage mergers or closures experience a reduction in innovation quantity, quality, investment, and efficiency.
Kun Tracy Wang, Simeng Liu, Guqiang Luo
wiley   +1 more source

Co‐opted Boards and the Obfuscation of Financial Reports

open access: yesAbacus, EarlyView.
This study investigates the relationship between board co‐option and the obfuscation of financial disclosures in a comprehensive sample of 9,620 10‐K filings by 1,076 US‐listed firms between 1996 and 2018. Our empirical results are consistent with our hypotheses that board co‐option partly explains the obfuscation of financial reports.
Abongeh A. Tunyi   +3 more
wiley   +1 more source

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