Results 101 to 110 of about 2,915 (259)

Do Banks Learn From Natural Disasters? Evidence From the U.S. Financial Sector

European Financial Management, EarlyView.
ABSTRACT This paper examines whether U.S. banks learn from natural disasters. We explore several potential channels of adjustment and find that exposed banks primarily respond by adopting precautionary capital measures. This behaviour is evident both in the long run, when assessing divergent trends in the evolution of equity over time, and in the short
Dennis Dreusch, Gunnar Niemann, Peter Reichling   +2 more
wiley   +1 more source

The Role of Media in Regulatory Oversight: Evidence From Comment Letters

Financial Review, EarlyView.
ABSTRACT This study examines how media coverage impacts regulatory oversight of publicly listed firms. We find that Chinese firms with greater media attention, particularly those with negative media coverage, are more likely to receive increased regulatory oversight, as indicated by comment letters issued by stock exchanges.
Yizhe Dong, Yaorong Liu, Meng Wang, Gaofeng Zou   +3 more
wiley   +1 more source

Family Firms and Audit Effort: An Empirical Examination of Audit Hours per Auditor Rank

International Journal of Auditing, EarlyView.
ABSTRACT This study examines how audit effort varies across auditor ranks in response to family firm ownership. Prior research suggests that family firms typically face lower information asymmetry between shareholders and managers, leading to reduced audit fees and effort.
Jagadison K. Aier, Eunhye Jo, Mindy Kim, Jung Wha (Jenny) Lee   +3 more
wiley   +1 more source

Smart food‐sharing platforms for social sustainability: a heuristic algorithm approach

International Transactions in Operational Research, EarlyView.
Abstract This study examines how smart food‐sharing platforms (SFSP) can help reduce food waste and suggests a method for using smart contracts to share extra food among different partners effectively. For smart contracts to work automatically and prevent food wastage, artificial intelligence systems can recognize how smart clauses should be executed ...
Behzad Maleki Vishkaei, Pietro De Giovanni   +1 more
wiley   +1 more source

Does Political Connection Mitigate the Sanctions for Corruptions? Evidence From the Foreign Corrupt Practices Act (FCPA)

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT This paper examines the effect of political connection on sanctions for violations of the US Foreign Corrupt Practices Act (FCPA). Using a sample of revealed FCPA sanctions and two alternative proxies for US firms’ political connections, we find a negative association between political connection and the severity of sanctions, an effect that ...
Kaishu Wu, Wenjia Yan
wiley   +1 more source

Minimizing unnecessary tax audits using multi-objective hyperparameter tuning of XGBoost with focal loss. [PDF]

Front Artif Intell
Malashin IP, Masich IS, Tynchenko VS, Gantimurov AP, Nelyub VA, Borodulin AS.   +5 more
europepmc   +1 more source

Intrinsic Benchmark Beating

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine the role of intrinsic motivations—psychologically based, non‐economic factors—in earnings benchmark beating by focusing on owner‐managed firms that are largely free from external pressures from shareholders, analysts, and the media.
Jeppe Christoffersen, Thomas Plenborg, Morten Seitz   +2 more
wiley   +1 more source

Brokering a new path: navigating administrative burdens in the health insurance Marketplaces. [PDF]

Health Aff Sch
Mulligan JM, Anderson DM, Drake C.
europepmc   +1 more source

Signalling Questions in the Recovery and Resilience Dialogues: What MEPs Ask When They Are Not Asking for Accountability

JCMS: Journal of Common Market Studies, EarlyView.
Abstract Parliamentary questions are often seen as instruments of executive accountability. Yet in the European Parliament's (EP's) Recovery and Resilience Dialogues, many questions appear to pursue alternative purposes. This article addresses this gap by asking: to what extent do Members of the European Parliament (MEPs) utilise parliamentary ...
Ermela Gianna
wiley   +1 more source