Results 161 to 170 of about 2,315,868 (213)

Bankruptcy Experience and Corporate Hedging

open access: yesJournal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine whether managers’ prior exposure to corporate bankruptcy shapes corporate risk‐management policies. Using detailed executive employment histories and hand‐collected derivative disclosures for a large sample of US public firms, we find that firms led by bankruptcy‐experienced (BE) CEOs are more likely to use cash‐flow hedges and ...
Taoran Guo, Abe de Jong, Lubna Rahman
wiley   +1 more source

Climate‐Neutrality Transition and Banks' Loan Pricing

open access: yesJournal of Financial Research, EarlyView.
Abstract In this paper, we propose a novel methodology to quantify firms' climate‐change transition risk (CCTR) and its implications for credit markets. We utilize the regulatory framework of the European Green Deal's 2050 carbon neutrality roadmap, focusing on large Eurozone firms and their banking relationships.
Evangelos Salachas   +2 more
wiley   +1 more source

Strategic adjustment of capital structure: Evidence from firms newly added to the S&P 500 index

open access: yesJournal of Financial Research, EarlyView.
Abstract We examine the capital structure of firms that are newly added to the S&P 500 index. The leverage ratio gradually decreases during the two‐year pre‐addition period and then increases during the two‐year post‐addition period, resulting in a U‐shaped trend.
Eunpyo Hong, Min Hwang, Jiyoon Lee
wiley   +1 more source

Amyloid-Beta Deposition in Basal Frontotemporal Cortex Is Associated with Selective Disruption of Temporal Mnemonic Discrimination. [PDF]

open access: yesJ Neurosci
Vanderlip CR   +9 more
europepmc   +1 more source

Neurophysiological Methods in Accounting and Finance

open access: yesJournal of International Financial Management &Accounting, EarlyView.
ABSTRACT Recent advances in neuroscience have made neurophysiological methods increasingly accessible, creating a timely opportunity to rethink how accounting and financial decisions are studied. Yet accounting and finance research has been slow to exploit its full potential.
Gaia Bassani, Silvio Vismara
wiley   +1 more source

Natural Etiolation in Spearmint (Mentha spicata L. var. crispa) Shoots Emerging From Rhizomes-Plastids, Glandular Hairs, and Phytochemical Profile. [PDF]

open access: yesPhysiol Plant
Szögi-Tatár B   +7 more
europepmc   +1 more source

Marginal Propensity to Consume and Personal Characteristics: Evidence from Bank Transaction Data and Survey

open access: yesJournal of Money, Credit and Banking, EarlyView.
Abstract The marginal propensity to consume (MPC) is heterogeneous and depends on liquidity, while liquidity is affected by both temporary circumstances and persistent characteristics. Using bank account transaction data and a survey of its account holders, this study aims to distinguish the sources of MPC heterogeneity.
KOZO UEDA
wiley   +1 more source

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