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China's anti-corruption campaign and firm-level transparency
Hope, Ole-Kristian; Yue, Heng; Zhong, Qinlin - 2017
We examine the impact of China's anti-corruption campaign on firm-level financial reporting quality (FRQ). As an important component of the anti-corruption campaign, in October 2013, “Rule 18” was issued to prohibit party and government officials from serving as directors for publicly listed...
Persistent link: https://www.econbiz.de/10011721565
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Can a Code of Ethics Improve Manager Behavior and Investor Confidence? An Experimental Study
Davidson, Bruce I. - 2016
Policy makers and corporations have recently emphasized a code of ethics as an effective aspect of corporate governance. The corporate governance literature in accounting, however, provides little empirical or theoretical support for this emphasis. We address this gap between public policy and...
Persistent link: https://www.econbiz.de/10013008814
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Corporate social responsibility and cash holdings in India : evidence from a natural experiment
Jadiyappa, Nemiraja; Joseph, Anto; Sisodia, Garima; … - In: Finance research letters 39 (2021), pp. 1-9
Persistent link: https://www.econbiz.de/10012805190
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Dividend payments and excess cash : an experimental analysis
Jia, Zi Tingting; McMahon, Matthew - In: Journal of behavioral and experimental economics 83 (2019)
Persistent link: https://www.econbiz.de/10012242168
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How do firms learn? : evidence from corporate cash holdings during the COVID-19 pandemic
Bc, Bishal; Simpson, Thuy - In: Accounting and finance 63 (2023) 1, pp. 77-108
Persistent link: https://www.econbiz.de/10014301493
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The retrospective evaluation of payment sequences : duration neglect and peak-and-end effects
Langer, Thomas; Sarin, Rakesh; Weber, Martin - In: Journal of economic behavior & organization : JEBO 58 (2005) 1, pp. 157-175
Persistent link: https://www.econbiz.de/10003137762
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Dividend Payments and Excess Cash : An Experimental Analysis
Jia, Z. Tingting - 2020
dividends should cause firms to keep more cash on hand. In the reverse direction, theory's predictions depend on the source of … the increased cash on hand. General dividend-smoothing theory predicts that temporary increases in cash due to natural … the marginal benefit and the marginal cost of paying dividends also increase, and the net effect is unclear. Theory …
Persistent link: https://www.econbiz.de/10012849449
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The retrospective evaluation of payment sequences : duration neglect and peak-and-end-effects
Langer, Thomas - 2000
Persistent link: https://www.econbiz.de/10013443024
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Zur Bedeutung einer Ausfallbedrohtheit von Versicherungskontrakten : ein Beitrag zur Behavioral Insurance
Albrecht, Peter; Maurer, Raimond - In: Zeitschrift für die gesamte Versicherungswissenschaft … 89 (2000) 2/3, pp. 339-355
Persistent link: https://www.econbiz.de/10001564353
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Trust under financial distress - An experimental study
Füllbrunn, Sascha; Vyrastekova, Jana - 2021
The experimental literature on trust game experiments is quite extensive. Those studies consider situations in which trustors and trustees starting with a positive endowment might become even wealthier when Trust and Trustworthiness pay off. We contrast such a situation with a treatment in which...
Persistent link: https://www.econbiz.de/10013313380