Results 81 to 90 of about 2,315,880 (217)
A framework for the classification of accounts manipulations [PDF]
Accounts manipulations have been a matter of research, discussion and, even, controversy in several countries such as the United States, Canada, the United Kingdom, Australia and France. The objective of this paper is to elaborate a general framework for
BRETON, Gaetan, STOLOWY, Herve
core
Sustainable Development, EarlyView.ABSTRACT When firms manipulate earnings, investors can be blindsided by sudden and severe share price falls. This paper examines whether stronger Environmental, Social, and Governance (ESG) performance helps reduce that risk. Using 4048 firm‐year observations from emerging economies, we test whether ESG performance weakens the harmful link between ...
Vaibhav Pandey +2 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT This study investigates whether and under what conditions digital finance advances green growth (GG) and broader sustainable development (SD) objectives in a financially volatile, climate‐constrained, and developmentally unequal world. Using annual data for 118 developed and developing countries from 2004 to 2022, we construct four Principal ...
Sehar Saleem +3 more
wiley +1 more source
Better on Average? Average Inflation Targeting With an Unclear Averaging Window
Southern Economic Journal, EarlyView.ABSTRACT Average inflation targeting (AIT) aims to stabilize inflation expectations by offsetting past deviations from target. However, ambiguity about the averaging window can complicate expectations formation and reduce policy effectiveness. This paper integrates AIT into a benchmark DSGE model, incorporating adaptive learning and a signal extraction
James Dean
wiley +1 more source
Southern Economic Journal, EarlyView.ABSTRACT This study investigates how sales bans influence young adults' perceptions and their interest in using combustible and non‐combustible nicotine products in Türkiye. Using a scenario‐based, between‐subjects experimental design, participants aged 18–30 were randomly assigned to one of four conditions: cigarettes or e‐cigarettes, framed as either
Asena Caner +5 more
wiley +1 more source
Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes
, 2010 A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.
Rao, Nirupama +5 more
core
Thunderbird International Business Review, EarlyView.ABSTRACT Small and medium‐sized enterprises (SMEs) face significant institutional barriers when expanding across borders, including regulatory constraints, financial accessibility issues, and market entry challenges. Institutional theory provides a useful framework for understanding how external regulative, normative, and cognitive institutional forces
Sharmin Nahar, Muntasir Alam
wiley +1 more source
Australian Journal of Agricultural and Resource Economics, EarlyView.ABSTRACT With the retirement of 21GW of legacy coal fleet looming, the task to replace Australia's thermal capacity with alternative firmed renewable ‘bulk energy’ solutions is non‐trivial. Indeed, calibrating necessary capital investment in new plant stock with efficient economic outcomes, vis‐à‐vis cost and reliability, represents a fundamental ...
Nicholas Gohdes +2 more
wiley +1 more source
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