Corporate social (ir)responsibility and firm risk: The role of corporate governance
Journal of Financial Research, EarlyView.Abstract We study how corporate governance moderates the relationship between corporate social responsibility (CSR), corporate social irresponsibility (CSI), and firm risk. We find that CSR reduces risk for firms with strong governance. In contrast, CSI increases firm risk more significantly for firms with stronger governance, suggesting that backlash ...
Craig Dunbar +2 more
wiley +1 more source
This case study is designed for use in an income tax, accounting ethics, or fraud examination course at the undergraduate or graduate level. The focus is on agraduate student (the protagonist) who is near graduation and is wrestling with an ethical ...
Conn, Carolyn, Campbell, Linda
core +2 more sources
Customs fraud detection using a gradient boosting approach for joint classification and risk estimation. [PDF]
Sci RepAlwanin R, Ismail MMB, Bchir O.
europepmc +1 more source
Distracted shareholders, information asymmetry, and capital markets: Evidence from the REIT industry
Journal of Financial Research, EarlyView.Abstract We examine the impact of institutional monitoring on capital markets in an asset class with inherently low opportunity for agency risk. Despite the REIT industry's transparency, insufficient institutional oversight can produce adverse market outcomes. To capture shareholder distraction, we adapt the Kempf et al.
Collin Gilstrap +3 more
wiley +1 more source
Cognitive Biases and Moral-Regulatory Mechanisms in White-Collar Crime: A Systematic Review and Bibliometric Mapping of Psychological Pathways to Corporate and Financial Misconduct. [PDF]
Behav Sci (Basel)Dote-Pardo J +4 more
europepmc +1 more source
Predictably Unstable?: Precarious Work and Precarious Relationships in the U.S.
Journal of Marriage and Family, EarlyView.ABSTRACT Objective This study examines the association between workers' experience of unpredictable and unstable work schedules and their risk of marital or cohabitation dissolution and whether these associations vary by gender. Background Employment and earnings are well‐established predictors of relationship dissolution, with many studies ...
Kristen Harknett +2 more
wiley +1 more source
Optimizing for happiness in EU technology policy to repay public subsidies for AI. [PDF]
R Soc Open SciWachter S +3 more
europepmc +1 more source
Uninformative news, limited attention and institutional investors
Journal of Risk and Insurance, EarlyView.Abstract Using the universe of transaction‐level data in the U.S. corporate bond market around uninformative downgrades, we find an abnormal increase in trading volume, abnormal bond returns, and a subsequent reversal. On the contrary, we do not find a reversal for abnormal bond returns associated with informative rating actions.
Maria Efthymiou +2 more
wiley +1 more source
Psychological Processes of Telecommunications Fraud: Development of a Three-Stage Framework and Cross-Sectional Quantitative Elaboration in a Mixed Methods Study. [PDF]
J Med Internet ResHuang Y, Gao J, Zhou Y, He Q, Gao X.
europepmc +1 more source
When indemnity insurance fails: Parametric coverage under binding budget and risk constraints
Journal of Risk and Insurance, EarlyView.Abstract In high‐risk environments, traditional indemnity insurance is often unaffordable or ineffective, despite its well‐known optimality under expected utility. We compare excess‐of‐loss indemnity insurance with parametric insurance within a common mean‐variance framework, allowing for fixed costs, heterogeneous premium loadings, and binding budget ...
Benjamin Avanzi +2 more
wiley +1 more source