Finance and Accounting: Recent submissions
Now showing items 1-5 of 390
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CEO Risk Taking Equity Incentives and Workplace Misconduct
(American Accounting Association, 21 August 2024)We examine the relation between CEO risk taking equity incentives, as captured by CEO vega, and workplace misconduct. Workplace misconduct includes health and safety violations, non-compliance with labor laws, and other ... -
Does the publication or the implementation of IAS 19(R) have real economic consequences?
(Wiley / Accounting Foundation, The University of Sydney, 14 August 2024)IAS 19(R) abolished the corridor approach and replaced the expected rate of return on pension plan assets with the discount rate. While the abolition of the corridor method did not have a significant impact on UK firms, ... -
Chief executive officer marital status and corporate credit ratings
(Elsevier, 29 May 2024)In this study, we investigate the effects of CEO marital status on credit risk assessments. We find that firms with married CEOs receive more favorable credit ratings. We also find that firms with married CEOs have a lower ... -
Do oil price forecast disagreement of survey of professional forecasters predict crude oil return volatility?
(Elsevier / International Institute of Forecasters, 4 May 2024)This paper explores whether the dispersion in forecasted crude oil prices from the European Central Bank Survey of Professional Forecasters can provide insights for predicting crude oil return volatility. It is well-documented ... -
How to make long-term investments in a stock market? A generic strategy for investors
(World Scientific Publishing, 17 May 2024)Against the backdrop of increasingly fierce industrial competition nowadays, firms tend to have substantive business risk and/or information risk, increasing the estimation risk and limit of arbitrage for investors in ...