Results 171 to 180 of about 127,883 (315)

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Perspectives on midwife-led care as a solution to reduce obstetric violence in health facilities in Ghana. [PDF]

Front Glob Womens Health
Senkyire G, Senkyire E, Asiedua E, Lamptey E, Tawose-Adebayo V, Owusu RT.   +5 more
europepmc   +1 more source

Does Investors’ Information‐acquisition Ability Affect IPO Underpricing? Evidence from a Quasi‐natural Experiment

Abacus, EarlyView.
Initial public offering (IPO) underpricing, driven by information asymmetry, is a prevalent and serious global phenomenon. In addition to the influence of information providers such as IPO firms, investors’ ability to acquire information may also significantly affect IPO underpricing.
Haipeng Yu, Xiaoke Cheng, Caiyue Ouyang, Wenxia Ge   +3 more
wiley   +1 more source

The Efficiency of Poultry Farms: A Dynamic Analysis Based on a Stochastic Frontier Approach and Panel Data. [PDF]

Animals (Basel)
Forleo MB, Di Renzo P, Romagnoli L, Giaccio V, Scardera A.   +4 more
europepmc   +1 more source

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

Abacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

Mathematical modeling and analysis of COVID-19 and typhoid fever co-dynamics with treatment. [PDF]

Sci Rep
Mgonja DS, Hugo A, Hassan A, Makinde OD.
europepmc   +1 more source

The local descentralisation and the issues of municipal bonds in Romania [PDF]

This paper work analyses the connection between local financial decentralization and the potential of local public administration to sustain the local economic and social development by its own forces by taking part to the capital market.
Lacatus Carmen Maria, Mosteanu Liliana
core  

Unpacking Investor Psychology: A Systematic Review and Meta-Analysis of Behavioural Biases Shaping Investment Decisions. [PDF]

F1000Res
Herathmenike HMMA, Dewasiri NJ, Munasinghe A.   +2 more
europepmc   +1 more source

Examining the financial and commercial literacy of Australian Indigenous small business owners

Accounting &Finance, Volume 65, Issue 1, Page 667-690, March 2025.
Abstract Financial and commercial literacy are essential skills for small business owners to navigate an increasingly complex financial landscape. This study examines the financial and commercial literacy of 592 Indigenous and non‐Indigenous small business owners.
Mark Brimble, Scott Weaven, Karen L. Wildman, Levon Blue, Kerry Bodle, Lorelle Frazer   +5 more
wiley   +1 more source

A socio-technical agent-based simulation model for predicting smart agriculture adoption dynamics. [PDF]

Sci Rep
Alotibi YS.
europepmc   +1 more source