Economic policy uncertainty and corporate risk-taking: Loss aversion or opportunity expectations

C Zhang, C Yang, C Liu - Pacific-Basin Finance Journal, 2021 - Elsevier
Rising economic policy uncertainty (EPU) makes it more difficult for companies to obtain
financing, and they may not be able to support high-risk and high-yield investment projects …

[HTML][HTML] Shareholders' political hierarchy and regulatory enforcement: Evidence from corporate risk management

H Guo, Z Pan, G Tian - The British Accounting Review, 2024 - Elsevier
In our study, we investigate the impact of shareholders' political hierarchy on regulatory
enforcement within the context of a Chinese local state-owned enterprise where multiple …

Over-hedging in the shadow of weaker litigation threat

S Freund, NH Luu, HT Nguyen, HV Phan… - Finance Research …, 2024 - Elsevier
Using the staggered adoption of universal demand (UD) laws by US states over the period
1997–2010 as a quasi-natural experiment, we examine the impacts of weakened …

How did the Sarbanes–Oxley Act affect managerial incentives? Evidence from corporate acquisitions

D Hillier, P McColgan, A Tsekeris - Review of Quantitative Finance and …, 2022 - Springer
We examine the impact of incentive compensation on the riskiness of acquisition decisions
before and after the passage of the Sarbanes–Oxley Act (SOX). Before SOX, equity-based …

Determinants of Tax Avoidance and Audit Quality as a Moderating Variable

AAS Mashuri - Ilomata International Journal of Tax and Accounting, 2023 - ilomata.org
Taxes is The largest contribution for every country financial forecast. The Government
maximizes their effort to be able increasing taxes, in order to accomplish the needs of their …

Aversion to the use of foreign exchange hedging in state-owned enterprises: Evidence from China

X Wang, X Hao, Y Sun - Pacific-Basin Finance Journal, 2024 - Elsevier
Using a sample of state-owned enterprises (SOEs) listed in China from 2006 to 2017, we
examine the impact of state ownership on foreign exchange (forex) hedging. We find that …

Evaluation Basic Online Training Program for Character-Building of Transportation Cadets at Indonesian Aviation School Banyuwangi

RH Putra, A Rusdyansyah, AW Wicaksono… - … International Journal of …, 2023 - ilomata.org
The base period of character formation activities for transportation cadets is called"
MADATUKAR" a mandatory program for new cadets (juniors) who will enter educational …

Corporate risk management driving sustainability reporting and corporate governance in South Africa

T Mutsvene, HE Klingelhöfer - Southern African Journal of …, 2023 - journals.co.za
Purpose: The purpose of this research was to develop a corporate risk management (CRM)
model that could be used as a way of improving sustainability reporting (SR) and corporate …

Foreign Exchange Risk Management: A Comprehensive Literature Review and Mitigation Strategies in Floating Exchange Rate Regimes

GH Al Mansoori, EA Al Sharafi… - Available at SSRN …, 2024 - papers.ssrn.com
Since the end of the fixed exchange rate regime in 1973, the adoption of floating exchange
rates has introduced foreign exchange (FX) risks for firms, investors, and governments …

Enterprise Risk Management and Foreign Currency Derivatives Usage

X Han, E Laing - Available at SSRN 5019180 - papers.ssrn.com
We examine the impact of enterprise risk management (ERM) adoption and its components
of non-financial US companies on foreign exchange rate (FX, hereafter) hedging. We find …