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This study examines whether sell-side debt research has investment value for debt investors. We find that both the levels of and changes in recommendations are associated with event-time abnormal bond returns, and that changes in recommendations (i.e. upgrades and downgrades) are associated with...
Firms increasingly respond to pressures to reduce their carbon emissions by providing financial and nonfinancial carbon-related incentives that should align and extrinsically motivate individuals’ behaviour towards improved carbon performance. We explore whether and how the provision of...
In contrast to the conventional focus on recruits and members, this paper examines identity construction in professional organisations. It explores authenticity work – identification activity directed at external audiences to assert distinctiveness. The focus is on commemorative celebrations of...
This study investigates auditors’ assessment of the quality of their own audit engagements, utilising survey data gathered from a Big Four audit firm in Sweden. We first examine to what extent auditors’ self-reported audit quality threatening behaviours (AQTBs) in the audit process are reflected...
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