Results 231 to 240 of about 35,694 (306)

Getting to the COR of Workarounds: A Resource Perspective on Deviating Usage of Critical Care Information Systems

open access: yesInformation Systems Journal, EarlyView.
ABSTRACT Workarounds in high‐hazard environments like intensive care units (ICUs) compromise safety and regulatory compliance. While prior research attributes these deviations to technology misfits and notes self‐reinforcing dynamics, the underlying mechanisms of aggravating workaround spirals remain understudied.
Pauline Kuss   +6 more
wiley   +1 more source

Disclosure Benchmarking by Lawyers: Evidence From the IPO Setting

open access: yesJournal of Business Finance &Accounting, EarlyView.
ABSTRACT Lawyers play an important advisory role in drafting financial reports, yet empirical evidence documenting the influence of external legal counsel on this process remains sparse. This study focuses on a specific aspect of lawyers’ drafting process: the practice of reviewing disclosures previously filed by other issuers—a practice termed ...
Michael Drake   +4 more
wiley   +1 more source

How and Why EU Institutions Promote the Digital Euro: The Politics of a Central Bank Digital Currency (CBDC)

open access: yesJCMS: Journal of Common Market Studies, EarlyView.
Abstract The future of money is a crucial issue in the digital age, and the emergence of central bank digital currencies (CBDCs) is widely recognised as a transformative development. However, despite its significant implications for monetary sovereignty, regulatory governance and strategic autonomy, we know relatively little about the political ...
Sebastian Heidebrecht
wiley   +1 more source

More Competition, Better Products: Evidence From Tariff Cuts

open access: yesJournal of Economics &Management Strategy, EarlyView.
ABSTRACT This article examines how increased competition affects product and process innovation. I combine plausibly exogenous variation in foreign competition induced by large tariff cuts with a difference‐in‐differences strategy and find that firms increase their product patenting in response to increased foreign competition, but, on average, foreign
Colin Davison
wiley   +1 more source

Predicting BRICS NIFTY50 returns using XAI and S.A.F.E AI lens. [PDF]

open access: yesFront Artif Intell
Ghosh I   +4 more
europepmc   +1 more source

Does legal protection of trade secrets reduce the cost of debt? Evidence from the inevitable disclosure doctrine

open access: yesJournal of Financial Research, EarlyView.
Abstract We examine the effect of the inevitable disclosure doctrine (IDD) on cost of debt. Our difference‐in‐differences analyses reveal that the IDD significantly reduces the loan spread for borrowers in adopting states. To elucidate the mechanisms of such finding, we find that the IDD's effect is weaker in industries with high management turnover ...
Haiyan Jiang   +2 more
wiley   +1 more source

Home - About - Disclaimer - Privacy