Results 271 to 280 of about 1,098,555 (355)

Food, Affluence and the Consumption Basket*

open access: yesEconomic Papers: A journal of applied economics and policy, EarlyView.
There are significant disparities across nations in incomes and spending. For example, consumers in the poorest countries spend more than half of their income on food, while in the richest, this is one‐tenth or less. We use data from the International Comparison Program for 176 countries to estimate cross‐country demand equations focusing on food and ...
Hai Long Vo, Kenneth W. Clements
wiley   +1 more source

Does analyst participation in earnings conference calls curb real activities earnings management?

open access: yesContemporary Accounting Research, EarlyView.
Abstract Sell‐side equity analysts serve as external monitors, yet evidence on how they fulfill this monitoring role remains limited. We examine whether analysts utilize earnings conference calls to monitor firms suspected of real earnings management and assess the implications of such monitoring.
Yuan Ji, Oded Rozenbaum
wiley   +1 more source

Market Valuation of Risk Reporting: The Role of Business Model Disclosure

open access: yesAbacus, EarlyView.
Narrative risk reporting is essential to providing investors with information about company risks. Recent regulations require large companies to disclose narrative information about their main risks, opportunities, and business model (BM) value drivers.
Chiara Crovini   +3 more
wiley   +1 more source

CEO‐Board Social Ties and Corporate Tax Avoidance

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines CEO‐board social ties that engage in corporate tax avoidance. We find that an increasing proportion of CEO‐board social ties in a firm is associated with higher levels of tax avoidance. Our results withstand several endogeneity tests, including propensity score matching, entropy balancing and a difference‐in‐differences ...
Chen Chen   +3 more
wiley   +1 more source

Adolescent cannabis use and psychological distress from 2013 to 2023: A population‐based study in Ontario, Canada

open access: yesAddiction, EarlyView.
Abstract Background and aims Epidemiologic research suggests that adolescent cannabis use is associated with psychological distress (i.e. depression and anxiety symptoms); however, most studies have relied on 20th‐century data, when cannabis was significantly less potent than today.
André J. McDonald   +12 more
wiley   +1 more source

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