Results 81 to 90 of about 6,766 (233)
Intergenerational transfers and European families: Does the number of siblings matter?
Demographic Research, 2013 BACKGROUND Existing research on intergenerational transfers has focused on income and wealth as the predominant determinants of the provision of financial assistance to adult children (Albertini, Kohli, and Vogel 2006; Zissimopoulos and Smith 2010 ...
Thomas Emery
doaj
Determinants of case outcomes in Rwanda's postgenocide gacaca courts
Criminology, EarlyView.Abstract Transitional justice trials have become a central mechanism for addressing mass violence and human rights violations, yet little is known about the determinants of case outcomes within these courts—particularly in domestic contexts. This study examines Rwanda's gacaca courts, a localized transitional justice system that tried people suspected ...
Hollie Nyseth Nzitatira +2 more
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley +1 more source
Who Moves First? Price Discovery by Institutional and Retail Investors
Accounting &Finance, EarlyView.ABSTRACT This paper uses 77 million Finnish trades, classified as foreign institutional or domestic retail, to examine the drivers of price discovery. The results show that foreign institutional investors dominate price discovery overall, including during the Global Financial Crisis. Their informational advantage is explained by buy‐ and sell‐initiated
Zheng Wu +2 more
wiley +1 more source
Scriptura, 2013 This publication forms part of the Guides to Apocrypha and Pseudepigrapha series and provides an excellent introduction to the books of Tobit and Judith. Otzen addresses the problem of relating real history to historical fiction. He examines the genres and purposes of each, and explores the literary and religious motives of the two stories (interesting
openaire +2 more sources
How FDI reshapes host markets’ trade profile and politics
American Journal of Political Science, EarlyView.Abstract A fast‐growing literature indicates that firms’ engagement in foreign direct investment (FDI) and trade is key to understanding deepening global value chains and their political implications. However, existing studies have mainly focused on the ramifications for FDI home countries while often overlooking the firm‐product level interactions ...
In Song Kim, Steven Liao, Sayumi Miyano
wiley +1 more source
Climate exposure drives firm political behavior: Evidence from earnings calls and lobbying data
American Journal of Political Science, EarlyView.Abstract When and how do firms engage in climate politics? We argue that regulatory concerns, business opportunities, and physical risks activate policy preferences and lobbying efforts. We measure firm‐level exposure to opportunity, regulatory, and physical aspects of climate change based on discussion in quarterly earnings call transcripts for 11,705
Christian Baehr +2 more
wiley +1 more source
Variable selection and subgroup analysis for high-dimensional censored data
Statistical Theory and Related FieldsThis paper proposes a penalized method for high-dimensional variable selection and subgroup identification in the Tobit model. Based on Olsen's [(1978). Note on the uniqueness of the maximum likelihood estimator for the Tobit model. Econometrica: Journal
Yu Zhang, Jiangli Wang, Weiping Zhang
doaj +1 more source
CEO Power and Circular Economy Disclosure: The Moderating Role of Institutional Forces
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This study investigates the impact of CEO power on circular economy disclosure (CED), highlighting the moderating role of institutional pressures on CEO discretion. The analysis draws on a sample of 8354 multinational companies from the Refinitiv database, covering the period 2013–2022.
Saudi‐Yulieth Enciso‐Alfaro +3 more
wiley +1 more source
Mitigating Cultural Constraints on Environmental Performance With Women on Boards During Crises
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT Existing management literature has acknowledged the intricate interplay between board gender diversity (BGD), national culture, and environmental performance (EP). However, the COVID‐19 pandemic offers an unprecedented context to reexamine these relationships.
Aranthy Sabaratnam +3 more
wiley +1 more source