Contemporary Accounting Research, EarlyView.ABSTRACT We study how insider trading based on private cost information affects product market outcomes when firms differ in cost variance. In our model, managers exploit firm‐specific cost information to pursue short‐term trading gains, leading them to adjust output decisions and reshape product market competition.
Dingwei Gu, Hanwen Sun
wiley +1 more source
Abacus, EarlyView.Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley +1 more source
Cost-Effectiveness Analysis of Second-Line Lisocabtagene Maraleucel in the Treatment of Refractory or Relapsed Large B-Cell Lymphoma. [PDF]
Eur J HaematolThieblemont C +6 more
europepmc +1 more source
Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting
Abacus, EarlyView.We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose +3 more
wiley +1 more source
Cathepsin L as a Driver of Tumour Invasion and a Novel Therapeutic Target in Ovarian Cancer. [PDF]
Cancers (Basel)Elshahri I +6 more
europepmc +1 more source
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement
Accounting &Finance, EarlyView.ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun +3 more
wiley +1 more source
Anti‐Takeover Provisions and Corporate Tax Avoidance
Accounting &Finance, EarlyView.ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu +3 more
wiley +1 more source
Signaling pathway mechanisms in pancreatic ductal adenocarcinoma tumor microenvironment and emerging targeting strategies for improved prognosis. [PDF]
Oncol RevAkinsipe T +7 more
europepmc +1 more source
Begetting Silvio Gesell in the Modern Economy: A Marriage of Frederick Soddy and Kenneth Boulding
The American Journal of Economics and Sociology, EarlyView.ABSTRACT In the Natural Economic Order, first published in 1916, Silvio Gesell warned against a fiat monetary system that in place of controlling the circulation of money with demurrage, sought to manage the system by accommodating demand for liquidity.
Ahmed Anwar
wiley +1 more source
Canine Oral Melanoma: Questioning the Existing Information through a Series of Clinical Cases. [PDF]
Vet SciPérez-Santana CG +4 more
europepmc +1 more source