Results 261 to 270 of about 139,674 (365)

The Determinants of ESG Ratings: Rater Ownership Matters

Journal of Accounting Research, EarlyView.
ABSTRACT We examine whether and how common ownership affects Environmental, Social, and Governance (ESG) ratings—an important research question given the increasing use of these ratings in investment decisions and corporate evaluations. We find that companies with major shareholders in common with the rating agency (“sister firms”) tend to receive ...
Dragon Yongjun Tang, Jiali Yan, Yaqiong Yao   +2 more
wiley   +1 more source

Flickering in Information Spreading Precedes Critical Transitions in Financial Markets. [PDF]

Sci Rep, 2019
Gatfaoui H, de Peretti P.
europepmc   +1 more source

Imperfect Competition in Financial Markets: ISLAND vs. NASDAQ [PDF]

Bruno Biais, Chester Spatt, Christophe Bisiere   +2 more
core  

Online General Meetings, Minority Shareholders' Voting Rights and Stock Price Synchronicity: Evidence from China

Endian Yan, Jinyao Liu
openalex   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Audit Committee Networks and Audit Fees: A European Analysis

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the association between audit committee member networks and audit fees in a sample of 225 publicly traded firms from eight European countries between 2005 and 2020. Using social network analysis, we find that director interconnections—established through overlapping board memberships—are associated with audit fees.
Ruth García‐Cobo, César Zarza Herranz, Félix J. López Iturriaga   +2 more
wiley   +1 more source

Global agricultural value chains and food prices

American Journal of Agricultural Economics, EarlyView.
Abstract We study the relationship between the extent of participation in global agricultural value chains (GAVCs) and food prices at the country level. Using longitudinal data on a sample of 138 countries for the period 2000–2015 and a shift‐share instrumental variable design, we study how the extent of a country's participation in GAVCs in a given ...
Bernhard Dalheimer, Marc F. Bellemare
wiley   +1 more source