Results 161 to 170 of about 127,883 (315)

PACIOLI 17; Innovation in the management and use of Micro Economic Databases in Agriculture [PDF]

The PACIOLI network explores the need for and feasibility of innovation in farm accounting and its consequences for data gathering for policy analysis in Farm Accountancy Data Networks (FADNs).
Boone, J.A., Teeuwen, C.
core   +1 more source

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley   +1 more source

Implementing a training resource for large-scale genomic data analysis in the All of Us Researcher Workbench. [PDF]

Am J Hum Genet
Baker J, Stricker E, Coleman J, Ketkar S, Tan T, Butler AM, Williams L, Hammonds-Odie L, Murray D, Lee B, Worley KC, Atkinson EG.   +11 more
europepmc   +1 more source

Does the All‐Star Award Affect Chinese Analysts' Performance? Evidence From a Regression Discontinuity Design and the Field Le prix All‐Star influence‐t‐il le rendement des analystes chinois ? Données probantes issues d'une régression sur discontinuité et du terrain

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the effect of the All‐Star award on the performance of Chinese financial analysts. Leveraging unique voting data from 2007 to 2016 and a regression discontinuity design (RDD), we find that the All‐Star award significantly enhances recipients' fundamental analysis. Awarded analysts issue more accurate earnings forecasts, and
Congcong Li, Shaokun Li, Hai Lu
wiley   +1 more source

Retraction notice to "Dynamic association of stock market volatility, foreign portfolio investment and macroeconomic indicators by taking the impact of structural breaks" [Heliyon 9 (2023) e19115]. [PDF]

Heliyon
Shah SSH, Yaqub M, Khan MA, Haddad H, Al-Ramahi NM, Zaheer A, Khan MA, Mata MN.   +7 more
europepmc   +1 more source

Corrigendum: Digitalization and digital transformation in higher education: A bibliometric analysis. [PDF]

Front Psychol, 2023
Díaz-García V, Montero-Navarro A, Rodríguez-Sánchez JL, Gallego-Losada R.   +3 more
europepmc   +1 more source

Coping With Changing Skill Requirements: Does Disaffirmation Versus Affirmation Affect Auditors' Reliance on AI‐Supported Advice From Specialists? Composer avec l'évolution des aptitudes requises : la dévalorisation (par rapport à l'affirmation) influence‐t‐elle le recours des auditeurs aux conseils de spécialistes qui s'appuient sur l'IA ?

Contemporary Accounting Research, EarlyView.
ABSTRACT The digital evolution in auditing has triggered a rapid shift in auditors' required skill sets, with audit firms heavily investing in and extolling advanced data analytics and artificial intelligence (AI) capabilities. However, this strong emphasis on newly required digital skills can lead many experienced auditors, who perceive these ...
Mark E. Peecher, Christian P. R. Pietsch, Sebastian Stirnkorb, Isaac L. Yamoah   +3 more
wiley   +1 more source

Consumer personas for CPAP purchasing in older adults with obstructive sleep apnea: a hospital database study. [PDF]

Future Sci OA
Sawunyavisuth B, Suntrawanichakul S, Heingraj S, Amornpan S, Sawanyawisuth K.   +4 more
europepmc   +1 more source

When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est‐il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley   +1 more source

Veterinary costs, productivity and profitability on Norwegian dairy cow and sow farms. [PDF]

Vet Anim Sci
van Asseldonk M, Mittenzwei K, Bergevoet R, Helliwell R.   +3 more
europepmc   +1 more source