Zobrazeno 1 - 10
of 283
pro vyhledávání: '"1502 Banking, Finance and Investment"'
The Relative Importance of Auditor Characteristics Versus Client Factors in Explaining Audit Quality
Publikováno v:
Journal of Accounting, Auditing & Finance, 37(4):0148558X20953059, 751-776. Greenwood Publishing Group Inc.
The U.K. listed firms are used to investigate whether auditor attributes (fixed effects for audit firms, audit offices, and audit partners) add incrementally to baseline models with client controls in explaining audit quality. We document that accoun
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f5ad1933d22264e9471cbc050bc59900
https://doi.org/10.1177/0148558x20953059
https://doi.org/10.1177/0148558x20953059
Publikováno v:
Journal of Financial Economics. 145:318-337
We exploit a mortgage reform that differentially unlocked home equity across the Danish population and study how this impacted selection into entrepreneurship. We find that increased entry was concentrated among entrepreneurs whose firms were founded
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7b62d69613ac3e64b04126255604be35
https://doi.org/10.1016/j.jfineco.2021.10.012
https://doi.org/10.1016/j.jfineco.2021.10.012
Publikováno v:
Journal of Applied Corporate Finance. 34:17-29
Climate finance is first and foremost a risk-management problem, which means three things for investors. First, prudent investors will seek to hedge climate change risk by reducing their exposure to this risk. Second, investors will demand compensati
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9e4bc8212f47ceb23cf3ebdbe766de1e
https://doi.org/10.1111/jacf.12502
https://doi.org/10.1111/jacf.12502
Publikováno v:
Journal of Risk and Uncertainty. 64:235-250
Ambiguity and uncertainty as an explanation for ethical blind spots is well-documented. We contribute to this line of research by showing that these blind spots arise even when there is naturally occurring uncertainty—that is, when individuals are
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0d11cae2bed01c84e743d480d7f45cd3
https://doi.org/10.1007/s11166-022-09380-1
https://doi.org/10.1007/s11166-022-09380-1
Autor:
Vinay Patel, Marc Bohmann
Publikováno v:
Journal of Business Finance & Accounting. 49:1211-1236
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::82a1cc7860ee6fe6722ae9b7695087e5
https://doi.org/10.1111/jbfa.12600
https://doi.org/10.1111/jbfa.12600
Publikováno v:
Stochastic Processes and their Applications. 145:241-268
This article generalises the concept of realised covariation to Hilbert-space-valued stochastic processes. More precisely, based on high-frequency functional data, we construct an estimator of the trace-class operator-valued integrated volatility pro
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3f6fd719851de1d3bcd87291704dfa79
https://doi.org/10.1016/j.spa.2021.12.011
https://doi.org/10.1016/j.spa.2021.12.011
We analyze the impact of soft information on US mortgages for default prediction and provide a new measure for lender soft information that is based on the interest rates offered to borrowers and incremental to public hard information. Hard and soft
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f31f99e3152f4899c01c9455b4890435
https://hdl.handle.net/10453/166641
https://hdl.handle.net/10453/166641
Autor:
Marcin Kacperczyk, Patrick Bolton
Publikováno v:
Journal of Financial Economics. 142:517-549
We study whether carbon emissions affect the cross-section of US stock returns. We find that stocks of firms with higher total carbon dioxide emissions (and changes in emissions) earn higher returns, controlling for size, book-to-market, and other re
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1b099b8ceab551297139c05905314d48
https://doi.org/10.1016/j.jfineco.2021.05.008
https://doi.org/10.1016/j.jfineco.2021.05.008