Impact of energy consumption on environment sustainability in upholding ESG practices in Malaysia: Evidence from electricity supply company. [PDF]
Islam MK +3 more
europepmc +1 more source
Dynamics of High‐Growth Young Firms and the Role of Venture Capitalists
ABSTRACT Motivated by the substantial growth and upfront investments of venture capital (VC)‐backed firms observed in administrative US Census data, this study develops a life‐cycle firm dynamics model. In the model, startups choose the source of financing from VC, angel investors, or banks, depending on their growth potential, and invest in innovation.
Yoshiki Ando
wiley +1 more source
Family Firms and Audit Effort: An Empirical Examination of Audit Hours per Auditor Rank
ABSTRACT This study examines how audit effort varies across auditor ranks in response to family firm ownership. Prior research suggests that family firms typically face lower information asymmetry between shareholders and managers, leading to reduced audit fees and effort.
Jagadison K. Aier +3 more
wiley +1 more source
A policy in stagnation: addressing inequalities in the distribution of emergency obstetric and neonatal care in Ghana. [PDF]
Senkyire E +3 more
europepmc +1 more source
ABSTRACT This paper examines the role of country‐level regulatory disclosure requirements in moderating the relationship between audit partner tenure and audit fees. Using a sample of publicly listed companies in Western Europe, our findings reveal that audit partners with longer tenure charge higher fees, reflecting their incremental contribution to ...
Adam Aoun, Cédric Poretti
wiley +1 more source
Adaptive course recommendation using federated learning and graph convolutional networks in IoT-enhanced e-learning. [PDF]
Pu H, Hua Y.
europepmc +1 more source
From inclusion to (neuro)divergent safe space in organizations
Abstract Neurodiversity in organizations remains an underexplored area, leaving gaps in understanding how organizations may create safe spaces for and with neurodivergent employees. This article engages with current neuro‐inclusion debates and advocates for a shift towards a framework of (neuro)divergent safe space, offering a more refined exploration ...
Frederike Scholz +2 more
wiley +1 more source
AI-human collaborative approaches in emotional training: applying visual thinking strategies as an analytical framework for medical students' drawings from art-based activities. [PDF]
Weng HC, Lin CY, Ke XZ, Kuo YR.
europepmc +1 more source
The Impact of Canada's Working Income Tax Benefit on the Labor Supply of Low‐Income Workers
ABSTRACT We use administrative tax data to estimate the effect of the Working Income Tax Benefit (WITB) on the labor supply of single, low‐income workers in Canada. Our analytical approach exploits low knowledge of the program, which generates variation in the benefit receipt both between and within eligible tax filers over time.
Kourtney Koebel, Dionne Pohler
wiley +1 more source

