The impact of the centralized volume-based procurement policy on Chinese pharmaceutical manufacturing firms' R&D investment: A difference-in-differences approach. [PDF]
PLoS OneQiu F, Chen S, Li Y, Wang X, Zhu M.
europepmc +1 more source
The End of Self‐Regulation: Will the Football Governance Act 2025 Fix the National Game?
The Modern Law Review, EarlyView.The Football Governance Act 2025 is a watershed. It upends the model of self‐regulation that has defined how the game has been run in England and Wales for over a century‐and‐a‐half. The newly created Independent Football Regulator will exercise control over clubs, owners, and competition organisers.
Jan Zglinski
wiley +1 more source
The mechanism and impact of digital transformation on supply chain resilience in the manufacturing industry. [PDF]
Sci RepLi J, Song H, Ma Y.
europepmc +1 more source
Local-province chief executive officer and managerial myopia: Evidence from China. [PDF]
Front Psychol, 2022 Chen Q, Gao X, Niu S, Wang X, Wei Q.
europepmc +1 more source
Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation
Abacus, EarlyView.The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose +2 more
wiley +1 more source
ESG and corporate performance: The moderating role of government subsidies and mediating effect of analyst coverage in Chinese A-share listed companies. [PDF]
PLoS OneTang C, Guo X, Li X.
europepmc +1 more source
Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting
Abacus, EarlyView.We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose +3 more
wiley +1 more source
Skill and Strategy: How Managerial Ability Drives Working Capital Efficiency. [PDF]
F1000ResRoy P +5 more
europepmc +1 more source
The effect of addback statutes on CEO compensation
Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil +3 more
wiley +1 more source
Are companies responding to minimum wage increases by reducing corporate social responsibility? [PDF]
PLoS OneWang H, Zhang T, Wang X.
europepmc +1 more source