Showing 1 - 10 of 11
Persistent link: https://www.econbiz.de/10010255538
Lobbying is an essential part of the IASB standard-setting process. There is still much to learn, however, about key aspects of the roles played and arguments employed by various constituents when lobbying practices do occur. This paper focuses on the regulation of share-based payments. As these...
Persistent link: https://www.econbiz.de/10013105935
We adapt simple tools from computational linguistics to construct a new measure of political risk faced by individual US firms: the share of their quarterly earnings conference calls that they devote to political risks. We validate our measure by showing it correctly identifies calls containing...
Persistent link: https://www.econbiz.de/10012968153
Persistent link: https://www.econbiz.de/10011779771
Persistent link: https://www.econbiz.de/10011817844
We adapt simple tools from computational linguistics to construct a new measure of political risk faced by individual US firms: the share of their quarterly earnings conference calls that they devote to political risks. We validate our measure by showing it correctly identifies calls containing...
Persistent link: https://www.econbiz.de/10012866771
We document a direct channel through which financial institutions contribute to the net worth of members of the U.S. Congress, particularly those sitting on the finance committees in the Senate and the House of Representatives. These individuals report greater levels of leverage and new...
Persistent link: https://www.econbiz.de/10012855290
Persistent link: https://www.econbiz.de/10012028634
Persistent link: https://www.econbiz.de/10012120531
We adapt simple tools from computational linguistics to construct a new measure of political risk faced by individual US firms: the share of their quarterly earnings conference calls that they devote to political risks. We validate our measure by showing it correctly identifies calls containing...
Persistent link: https://www.econbiz.de/10012453684