Asset managers as regulators

DS Lund - U. Pa. L. Rev., 2022 - HeinOnline
Our understanding of the corporation's role in society is in flux. Previous generations viewed
corporate power with skepticism and saw government as an important bulwark against …

The impact of ESG-factors on financial stability

MI Stolbov, MA Shchepeleva - Voprosy Ekonomiki, 2022 - ideas.repec.org
An increasing attention has been riveted recently on so called ESGfactors impacting
financial stability. This paper provides a systematic review of the empirical studies which …

The perspective of long-term and short-term incentives on the business environment, executive incentive contracts, and enterprise innovation

Z Zhu, Y Guo, Z Jiang, X Chen - SAGE Open, 2023 - journals.sagepub.com
Innovation is the first driving force leading economic development, and small and medium-
sized enterprises have strategic significance in stimulating innovation activity and promoting …

[PDF][PDF] Earnings quality

D Nissim - … School Research Paper Forthcoming. Assessed from …, 2021 - researchgate.net
This monograph provides a thorough review of earnings quality issues and analysis. Its
primary objectives are to help gain a deep understanding of earnings quality and facilitate …

Executive and non-executive employee ownership and bank risk: Evidence from European banks

L Lepetit, PHH Tran, TH Tran - The Quarterly Review of Economics and …, 2023 - Elsevier
Our study investigates how executive and non-executive employee ownership affects the
risk-taking behavior of European banks, which has become an important issue for regulators …

Applications of fixed effect models to managerial risk-taking incentives

YS Huang, CF Lee, CY Lin - The Quarterly Review of Economics and …, 2023 - Elsevier
In this paper, we first review the finance literature on managerial risk-taking incentives that is
based on various fixed effect models (FEs). Second, we discuss the differences between …

[PDF][PDF] Влияние ESG-факторов на финансовую стабильность

МИ Столбов, МА Щепелева - Вопросы экономики, 2022 - publications.hse.ru
В последние годы усиливается внимание исследователей к ESG‑факторам
финансовой стабильности. В статье систематизированы результаты эмпири‑ческих …

Managerial macroeconomic perception and systemic risk in China

P Guo, F Jiang, M Li, Y Liu - Pacific-Basin Finance Journal, 2024 - Elsevier
This paper constructs a managerial macroeconomic perception index based on the textual
financial disclosures and examines its impact on systemic risk in China. We reveal a …

Does auditor style influence non‐GAAP earnings disclosure?

F Heflin, J Tan, K Ton, J Wang - Contemporary Accounting …, 2024 - Wiley Online Library
Regulators and practitioners have concerns that the lack of standardization in non‐GAAP
disclosure can make it challenging for users to process non‐GAAP earnings and use it in …

Bank leverage and systemic risk: Impact of bank risk‐taking and inter‐bank business

X Zhang, W Zhang, CC Lee - International Journal of Finance & …, 2024 - Wiley Online Library
In order to prevent and resolve systemic risk more effectively through deleveraging policy,
this research takes China A‐share listed commercial banks from 2011 to 2021 as samples …