Results 71 to 80 of about 100,218 (293)

Employee stock ownership plan and stock price crash risk [PDF]

Frontiers of Business Research in China, 2019
Abstract This paper examines whether the announcement of an employee stock ownership plan (ESOP) affects stock price crash risk and the mechanism by which the ESOP may influence crash risk, using a sample of Chinese A-share firms from the period 2014 to 2017.
Yan Li, Bao Sun, Shangyao Yu
openaire   +1 more source

The impacts of biological invasions

Biological Reviews, EarlyView.
ABSTRACT The Anthropocene is characterised by a continuous human‐mediated reshuffling of the distributions of species globally. Both intentional and unintentional introductions have resulted in numerous species being translocated beyond their native ranges, often leading to their establishment and subsequent spread – a process referred to as biological
Phillip J. Haubrock, Teun Everts, Neil Angelo S. Abreo, Jamie Bojko, Victor Deklerck, James W. E. Dickey, Ana Clara S. Franco, Emili García‐Berthou, Stelios Katsanevakis, Natalia I. Kirichenko, Stefano Mammola, Martin A. Nuñez, Ben Parker, Riccardo Scalera, Ismael Soto, Diederik Strubbe, Ali Serhan Tarkan, Lorenzo Vilizzi, Tim Adriaens, Paride Balzani, Dagmara Błońska, Elizabeta Briski, Rein Brys, Amy L. Burgess, James E. Byers, Carlos Cano‐Barbacil, Giuseppe Castaldelli, Jaimie T.A. Dick, Victoria Dominguez Almela, Romina D. Dimarco, Margarita Florencio, Antonín Kouba, Melina Kourantidou, Irmak Kurtul, Irene Martín‐Forés, Olivier Morissette, Julian D. Olden, Bruno E. Soares, Jakub Truszkowski, Hugo Verreycken, Marc Kenis, Ronaldo Sousa, J. Robert Britton   +42 more
wiley   +1 more source

The provincial border, information costs, and stock price crash risk

China Journal of Accounting Studies, 2022
Based on externalities in the allocation of interprovincial resources, we examine how geographic location affects firms’ access to resources and thus their information disclosure and stock price crash risk.
Lidan Li, Wenbin Long, Jun Hu, Xianzhong Song   +3 more
doaj   +1 more source

From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao, Ran Sun, Brian Lucey, Feng He, Andrew Urquhart   +4 more
wiley   +1 more source

Corporate Social Responsibility, Stock Price Crash Risk, Information Asymmetry: A Moderated Perspective [PDF]

International Journal of Management, Accounting and Economics
This research aims to examine the impact of information asymmetry on the relationship between corporate social responsibility (CSR) and stock price crash risk among 112 companies listed on the Tehran Stock Exchange from 2018 to 2022.
Omid Farhad Touski
doaj   +1 more source

Equity offerings, stock price crash risk, and the impact of securities regulation: international evidence [PDF]

, 2015
We examine whether earnings manipulation around seasoned equity offerings (SEOs) is associated with an increase in the likelihood of a stock price crash post-issue and test whether the enactment of securities regulations attenuate the relation between ...
Fauver, Larry, Loureiro, Gilberto, Taboada, Alvaro G.   +2 more
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Stock mergers and acquirers’ subsequent stock price crash risk [PDF]

Review of Quantitative Finance and Accounting, 2019
We examine the changes in acquirers’ stock price crash risk following mergers and acquisitions (M&As). We employ the three measures of crash risk most commonly used in the literature: the negative conditional skewness of acquirer-specific stock returns, a down-to-up volatility measure, and the excess of extreme negative stock returns over extreme ...
Surendranath Jory, Thanh Ngo, Jurica Susnjara   +2 more
openaire   +3 more sources

Toward Carbon Accounting and Circular Harmony in Shipping Corporations: A Systematic Bibliometric Review

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio, Anum Zaffar, Marco Ferretti   +2 more
wiley   +1 more source

CEO Overconfidence and Stock Price Crash Risk

SSRN Electronic Journal, 2013
AbstractThis study examines the association between chief executive officer (CEO) overconfidence and future stock price crash risk. Overconfident managers overestimate the returns to their investment projects and misperceive negative net present value (NPV) projects as value creating. They also tend to ignore or explain away privately observed negative
KIM, Jeong-Bon, WEN, Zhang, ZHANG, Liandong   +2 more
openaire   +3 more sources

Earnings management and stock price crashes post-crossdelisting [PDF]

, 2015
We test whether cross-delisted firms from the major U.S. stock exchanges experience an increase in crash risk associated with earnings management. Consistent with our prediction, we find that earnings management have a greater positive impact on stock ...
Loureiro, Gilberto, Silva, Sónia Maria da Silva Faria Nogueira da   +1 more
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