Results 241 to 250 of about 201,740 (314)

Impressions that matter: How Italian SOEs construct a digital image through persuasive language strategies

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT Rooted in the theoretical perspective of impression management, and drawing on the critical discourse analysis (CDA) approach, this study analyzes whether and how the Italian state‐owned enterprises (SOEs) in the energy sector over the period 2020–2023 use persuasive language strategies in their annual reports to portray the image of a ...
Fiorenza Meucci   +3 more
wiley   +1 more source

Government Financial Reporting: A Study of Nested Controversy

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT There are two schools of thought on government financial reporting: one emanating from societal values and accountability to citizens; and one based on investment decisions and a business approach. There are staunch proponents of these different perspectives, which are rooted in economic thought and values.
Sheila Ellwood, Rhoda Brown
wiley   +1 more source

Bank IPOs and Regulations: Cross‐Country Evidence

open access: yesFinancial Review, EarlyView.
ABSTRACT The present paper investigates the effect of banking industry regulations on bank initial public offering (IPO) underpricing. We approach this question from both a micro‐level and macro‐level regulatory perspective. First, we conduct our analysis within a micro framework, focusing on the effect of disclosure rules on IPO underpricing.
Maria‐Eleni K. Agoraki   +2 more
wiley   +1 more source

Accounting for the Evolution of China's Production and Trade Patterns

open access: yesInternational Economic Review, EarlyView.
ABSTRACT We study the evolution of China's production and trade patterns during its integration into the global economy. Using firm‐level microdata, we document how production and exports shifted across industries and within industries across firms.
Hanwei Huang, Jiandong Ju, Vivian Z. Yue
wiley   +1 more source

Labor Market Monopsony Power and the Dynamic Gains to Openness Reforms

open access: yesInternational Economic Review, EarlyView.
ABSTRACT We embed labor market monopsony into a dynamic heterogeneous‐firm general equilibrium model with exporting, horizontal FDI, and rich firm lifecycle dynamics. Rising marginal costs with monopsony slow and limit incumbent firm growth in response to liberalization, shifting adjustment to the extensive margin.
Priyaranjan Jha   +2 more
wiley   +1 more source

Rebuilding Tripartism and Labor Standards From Below? Legitimation Politics and Risks Around Local Employment Standards

open access: yesIndustrial Relations: A Journal of Economy and Society, EarlyView.
ABSTRACT Establishing voluntary labor standards depends on securing the voluntary engagement of multiple actors with potentially diverging interests. This paper examines the legitimation politics and processes surrounding attempts to develop local labor standards through an empirical study of local employment charters in England.
Ceri Hughes   +2 more
wiley   +1 more source

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