Results 161 to 170 of about 199,700 (303)
The impact of goods and services tax increase on economic crime: Evidence from China's tobacco tax hike. [PDF]
Tob Induc DisZhang X, Zhang Z.
europepmc +1 more source
CEO's Early‐life Experience of Disasters and Corporate Environmental Performance
Abacus, EarlyView.We investigate the nexus between the early‐life disaster experiences of chief executive officers (CEOs) and their firms’ environmental performance metrics. We hypothesize that first‐hand experience of the adversities of natural disasters in the formative years of a CEO can catalyze a transformation in their environmental cognizance and perspective ...
Shushu Liao +2 more
wiley +1 more source
Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange
Abacus, EarlyView.This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew +3 more
wiley +1 more source
Preventing firearm-related deaths and the public good: a contingent valuation study in California. [PDF]
Health Aff SchKravitz-Wirtz N +4 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
Unveiling Corruption's Influence on Insider Trading: US Insights
Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi +3 more
wiley +1 more source
Criminal Careers in the Making? Characteristics and Trajectories of Juveniles Charged With a Sexual Offense. [PDF]
Sex AbuseFriestad C, Skardhamar T.
europepmc +1 more source
Addiction, EarlyView.Abstract Background and aims The United Kingdom Government is committed to reducing alcohol consumption through increasing the availability of alcohol‐free and low‐alcohol (No/Lo) drinks; however, little is known about whether these products are equally available across different types of neighbourhoods, which may have implications for inequalities in ...
Roberto Valiente +5 more
wiley +1 more source