Results 191 to 200 of about 40,194 (224)
The Impact of Financial Reporting Mandates on Labor Unions
Journal of Accounting Research, EarlyView.ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley +1 more source
The Migratory Bird Treaty Act\u27s Limited Wingspan and Alternatives to the Statute Protecting the Ecosystem without Crippling Communication Tower Developmen [PDF]
, 2000 Abramson, Rachael
core +1 more source
How investors account for the quick and the dead
The British Journal of Sociology, EarlyView.
Frederick F. Wherry
wiley +1 more source
Caution Ahead: Numerical Reasoning and Look‐Ahead Bias in AI Models
Journal of Accounting Research, EarlyView.ABSTRACT Recent work within accounting and finance has highlighted that modern AI systems exhibit superhuman performance on a variety of foundational activities within these fields. However, the literature often does not provide economic rationale for why AI models seem to outperform, largely because these models are a black box.
BRADFORD LEVY
wiley +1 more source
Quid Pro Quo? Private Information Flows in Shareholder Activism: Evidence from Mutual Fund Families
Journal of Accounting Research, EarlyView.ABSTRACT This paper hypothesizes that information flows from target firms to large shareholders during activist campaigns and that these flows have governance consequences. Focusing on actively managed mutual fund families, we find that informed trading by large‐holding fund families increases during activist campaigns relative to smaller‐holding fund ...
EUNJEE KIM, HAI PHAM
wiley +1 more source
Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings
Journal of Accounting Research, EarlyView.ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS +3 more
wiley +1 more source
Journal of Agricultural Economics, EarlyView.ABSTRACT Most research questions in agricultural and applied economics are causal in nature: they study how changes in one or more variables (such as policies, prices or weather) affect one or more other variables (e.g., income, crop yields or pollution).
Arne Henningsen +6 more
wiley +1 more source
Journal of Agricultural Economics, EarlyView.ABSTRACT Repurposing agricultural public resources toward higher‐return incentives and investments can help transform agri‐food systems. This is important for low‐income countries, especially in sub‐Saharan Africa, where limited budgets restrict options for boosting agricultural spending.
Marco V. Sánchez +3 more
wiley +1 more source
Is land‐use deregulation enough to deliver housing?: The case of institutional frictions in India
Real Estate Economics, EarlyView.Abstract This paper examines whether land use deregulation increases housing supply in the presence of additional institutional frictions, such as ill‐defined property rights. India's urban land ceiling (ULC) laws, which put limits on individual ownership of private vacant land in the largest cities, were repealed during the 2000s.
Arnab Dutta +2 more
wiley +1 more source