Results 131 to 140 of about 1,907 (252)

An Investigation of the Relationship Between Central Bank Unconventional Monetary Policy and Bitcoin Activity

International Journal of Finance &Economics, EarlyView.
ABSTRACT This article investigates whether the unconventional monetary policy (UMP) measures pursued by the Federal Reserve, the Bank of England, the Bank of Japan, and the European Central Bank since the Global Financial Crisis (GFC) are associated with an appetite for cryptocurrency.
Niamh Wylie, Martha O'Hagan‐Luff
wiley   +1 more source

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan, Saqib Aziz, Akanksha Jalan, Fazal Muhammad, Dhoha Trabelsi   +4 more
wiley   +1 more source

Corporate Moral Ethics and Transfer Pricing Aggressiveness in Australia

, 2021
https://www.taxinstitute.com.au/tiausttaxforum/corporate-moral-ethics-and-transfer-pricing-aggressiveness-in ...
Grant, R, Grantley, T, Lanis, R
core  

Tax aggressiveness and performance of publicly traded companies in Brazil: An analysis of the pandemic period

Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas
The objective of this research was to investigate the influence of tax aggressiveness on the performance of companies listed on the Brazilian stock exchange (B3) during the pandemic period, spanning from 2017 to 2022, totaling 1,422 observations ...
Amanda Dantas Cerqueira, Ronaldo Fabiano de Souza Antunes, Alini da Silva, Marcelo Alvaro da Silva Macedo   +3 more
doaj   +1 more source

Profiles of Digital Parenting Styles: Associations With Cyberbullying Among Adolescents

Journal of Adolescence, EarlyView.
ABSTRACT Introduction Cyberbullying is a growing concern in the digital age, posing serious threats to children's mental health, social relationships, and overall well‐being. Parents raising children in a highly digitalized world employ a range of digital parenting strategies, including active monitoring, content regulation, and technology control, to ...
Yeseul Lee, Jennifer L. Doty, Xiaoqi Ma, Tracy Evian Waasdorp   +3 more
wiley   +1 more source

Tax Aggressiveness and Accounting Fraud

, 2013
Tax Aggressiveness and Accounting ...
C Lennox (13376373), P Lisowsky (13376391), Jeff Pittman (13075521)   +2 more
core  

Major Cybersecurity Breaches: Shaping Corporate Cybersecurity Policies and Closing the Gaps

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT As digitalization accelerates, cybercrime has intensified in both scale and impact over the past two decades. This study aims to critically examine major cybersecurity events, assess them through the lens of routine activity theory, examine insight from three other established criminological and organizational theories, and address central ...
Laura K. Rickett, Deborah Smith
wiley   +1 more source

Ownership structure, board characteristics, and tax aggressiveness

, 2011
Tax aggressiveness, as commonly proxied by the effective tax rate (ETR), measures a firm’s effort spent on minimizing its tax payments. It is suggested that more tax aggressive firms have greater incentives to allocate resources to minimize taxes and ...
ZHOU, Ying
core   +1 more source

Performance Measures, Discretionary Accruals, and CEO Cash Compensation

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This paper examines the relative weights assigned to three performance measures—stock returns, accounting earnings, and operating cash flows—in determining executive cash compensation. We find that returns receive the highest weight, followed by earnings, while cash flows carry the least weight.
Ya Dai, Harrison Liu, Jennifer Yin
wiley   +1 more source

When Does Top Management Team Diversity Matter in Large Organizations?

Journal of Organizational Behavior, EarlyView.
ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian, James M. Plečnik, Shan Wang   +2 more
wiley   +1 more source