Results 191 to 200 of about 2,927 (262)

Does a More Functionally Diverse Top Management Team Make the Financial Statements More Comparable?

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We examine whether top management team (TMT) functional diversity affects financial statement comparability. Drawing upon upper echelons theory and the information sharing perspective in diversity research, we argue that TMT functional diversity produces more comparable financial statements due to better information sharing and integration ...
Md Mahmudul Hasan, Audrey Wen‐Hsin Hsu, Sayan Sarkar, Tsung‐Hsuan Joey Yang   +3 more
wiley   +1 more source

Ten Recommendations for US Programs Hosting Global Health Partners. [PDF]

Ann Glob Health
Crawford AM, Arteaga M, Rubio R, Nyirigira G, Bendjemil S, Hudspeth JC, Rabin TL.   +6 more
europepmc   +1 more source

International Evidence on the Relationship Between Financial Literacy and Corporate Cash Holdings

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study is the first investigation of the relationship between corporate cash holdings and financial literacy (FL). We find that a one‐standard‐deviation increase in FL is associated with an 8%–27% reduction in corporate cash holdings, depending on the measure of FL used.
Kenneth Yung, Reza Kahibavil, Su Li, Arian Amidi   +3 more
wiley   +1 more source

Crofton Risk and Relative Transactional Entropy. [PDF]

Entropy (Basel)
Makowski M, Piotrowski EW.
europepmc   +1 more source

U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
wiley   +1 more source

The mechanism and impact of digital transformation on supply chain resilience in the manufacturing industry. [PDF]

Sci Rep
Li J, Song H, Ma Y.
europepmc   +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

Financing costs and the competitiveness of renewable power. [PDF]

iScience
Wilson C, Shrimali G, Caldecott B.
europepmc   +1 more source

Exploring production of social and economic value in social enterprises through a business model framework

Strategic Change, EarlyView.
Abstract This study explores how social enterprises create social and economic value through business models that support ex‐offenders. The work was motivated by a request for help from an entrepreneur wishing to establish a business that supports ex‐offender rehabilitation.
Elizabeth Green, Peter Bradley, Glenn Parry   +2 more
wiley   +1 more source

Determinants of capital structure: a case of hospitals in China. [PDF]

BMC Health Serv Res
Zhang Q, Laporte A.
europepmc   +1 more source