Results 201 to 210 of about 12,543 (285)

Product Market Threats and Leases

Financial Management, EarlyView.
ABSTRACT We document robust evidence of increased corporate leasing in the presence of product market threats. This finding is robust to a battery of tests exploiting plausibly exogenous variation in product market threats to address the potentially endogenous nature of leasing and product markets, including Chinese import penetration, the granting of ...
Douglas (D. J.) Fairhurst, Tae‐Nyun Kim, Pil‐Seng Lee, Yoonsoo Nam   +3 more
wiley   +1 more source

An exploratory study on the impact of ESG on business performance-Focusing on listed companies in Korea and Taiwan. [PDF]

PLoS One
Fan S.
europepmc   +1 more source

Financial Statement Readability and Firm Debt Choice

Financial Management, EarlyView.
ABSTRACT Examining more than 16,000 firm‐year observations in the United States, we provide novel evidence showing that higher financial statement readability leads to a decrease in information asymmetry and the need for external monitoring, thereby reducing the reliance on bank debt relative to public debt.
Wajih Abbassi, Hamdi Ben‐Nasr, Sabri Boubaker, Arman Eshraghi   +3 more
wiley   +1 more source

Share Repurchases and Investment Policies

Financial Review, EarlyView.
ABSTRACT Our study examines the claim that share repurchases lead to reductions in real investments. Repurchase opponents argue that managers forego valuable investments to conduct opportunistic repurchases, while proponents argue that repurchases return excess cash to shareholders.
Paul Brockman, Hye Seung (Grace) Lee, Jesus M. Salas   +2 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

The impact of ASEAN economic community, firm characteristics and macroeconomics on firm performance and firm value: An investigation of Shariah-compliant firms in Indonesia. [PDF]

Heliyon
Nikmah C, Hung RJ.
europepmc   +1 more source

Beyond AIC: An Interpretive Descriptive Qualitative Study of Youth Experiences and Perceptions of Living With Type 2 Diabetes

Journal of Advanced Nursing, EarlyView.
ABSTRACT Objective To generate an in‐depth understanding of the perceptions and experiences of individuals with youth‐onset type 2 diabetes (T2D) to inform knowledge translation initiatives and clinical care. Design Interpretive descriptive qualitative study. Methods Individuals were eligible to participate if they received a T2D diagnosis on or before
Mandy M. Archibald, Allison Dart, Brandy Wicklow, Katherine J. Pundyk, Seth D. Marks, Elizabeth A. C. Sellers   +5 more
wiley   +1 more source

Do temporary changes in earnings caused by mean reversion affect firms’ refinancing decisions?

Journal of Financial Research, EarlyView.
Abstract We develop a dynamic two‐stage trade‐off model with refinancing when earnings are mean reverting. Our model predicts a negative relation between profitability and leverage at refinancing due to conservative debt increases. With multiple rounds of refinancing, the leverage–profitability relation may turn positive when firms have substantial ...
Elettra Agliardi, Marios Charalambides, Md Shahedur R. Chowdhury, Nicos Koussis   +3 more
wiley   +1 more source

CEO‐employee pay ratio disclosure and dividend policy

Journal of Financial Research, EarlyView.
Abstract We examine whether and how the magnitude of the CEO pay ratio affects dividend policy in the context of inequality‐averse investors. Our results demonstrate a positive association between the two and remain robust to endogeneity concerns. We find that the CEO pay ratios positively affect dividends irrespective of whether CEO compensation ...
Rajib Chowdhury, John A. Doukas
wiley   +1 more source

Central Bank Purchases and Corporate Bond Issuance during the Pandemic: The Case of Japan

Journal of Financial Research, EarlyView.
Abstract In its massive purchases of corporate bonds during the COVID‐19 pandemic, the Bank of Japan set the maximum eligible remaining maturity at 5 years. I document that during the postpandemic period, Japanese firms increased bond issuance, with the increase concentrated in (1) issuance of bonds with eligible maturities (1–5 years) and (2 ...
Yusuke Tsujimoto
wiley   +1 more source