Reducing the impact of climate change on poor and vulnerable householdsis essential to hastening poverty reduction. In thinking about policies thatdo this, it is useful to apply the same hazard, exposure and vulnerabilityframework that is often used to understand the physical impacts of...

We examine whether banks manage climate transition risk by securitizing corporate loans. We present two novel results. First, banks are more likely to securitize loans when borrowers increase their carbon emission intensity. Second, securitization serves as a vehicle to shift transition risk,...

We study the relation between CEO industry tournament incentives, measured as the distance between CEO-pay and the highest-paid CEO among similar firms by industry and size, and conditional accounting conservatism. Conditional conservatism imposes a faster recognition of bad news in earnings,...

We study the effect of the pay gap between the chief executive officer (CEO) and the next layer of executives in the top management team (TMT) - a proxy for promotion-based tournament incentives - on conditional conservatism in financial reporting. We find that higher levels of tournament...

The research was conducted to analyse the factors affecting the intention to use the MoMo e-wallet of consumers in Vietnam. The sample size includes 280 consumers of MoMo e-wallet. The research methods used in this study are exploratory factor analysis and linear regression analysis. The...