Results 191 to 200 of about 105,988 (318)

Intangible Value Creation Through Teamwork

open access: yesFinancial Management, EarlyView.
ABSTRACT Using a sample of US firms from 1993 to 2023, comprising 38,502 firm‐year observations, we find that collaboration culture positively correlates with intangible value creation. We identify corporate innovation and human capital as the mechanisms via which collaboration correlates with intangible value creation.
Sagarika Mishra   +2 more
wiley   +1 more source

Risk Perceptions and Corporate Financing Behavior

open access: yesFinancial Management, EarlyView.
ABSTRACT Using a recently developed measure of financial market risk perceptions, we show that risk perceptions affect firm‐level corporate financing behavior. Firms tend to adjust their capital structures to cater to investors' appetite for risk. When perceived risks are low, firms tend to choose more leveraged capital structures to take advantage of ...
Youngmin Choi   +2 more
wiley   +1 more source

Alternative Mechanisms for Corporate Control [PDF]

open access: yes
We examine performance and management characteristics of Fortune 500 firms experiencing one of three types of control change: internally precipitated management turnover, hostile takeover, and friendly takeover. We find that firms experiencing internally
Andrei Shleifer   +2 more
core  

Family Firms and Audit Effort: An Empirical Examination of Audit Hours per Auditor Rank

open access: yesInternational 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   +3 more
wiley   +1 more source

Does Pay Transparency for Employees Affect Product Recalls?

open access: yesJournal of Business Finance &Accounting, EarlyView.
ABSTRACT Pay transparency can affect workers’ behavior and, consequently, firm outcomes. This study exploits the state‐level, staggered enactment of pay transparency laws to examine how pay transparency affects firms’ product recalls. We find that firms headquartered in pay‐transparency‐law states see an increase in product recalls.
Yangyang Chen   +3 more
wiley   +1 more source

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