Results 161 to 170 of about 28,413 (297)

The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing [PDF]

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms.
Ampenberger, Markus, Gegenfurtner, Bernhard, Kaserer, Christoph   +2 more
core  

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan, Saqib Aziz, Akanksha Jalan, Fazal Muhammad, Dhoha Trabelsi   +4 more
wiley   +1 more source

The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]

PLoS One
Gündüz M.
europepmc   +1 more source

Hysterectomy for placenta accreta spectrum disorder: Impact of institutional surgical volume on patient outcomes

International Journal of Gynecology &Obstetrics, EarlyView.
Abstract Objective To evaluate trends in hysterectomy case volume for placenta accreta spectrum (PAS) disorder over time and compare maternal outcomes between high‐ and low‐volume centers. Specifically, we examined whether surgical volume influences severe maternal morbidity (SMM) and other key perioperative outcomes.
Lacey C. Brennan, Olga Bougie, Jonas Shellenberger, Jessica Pudwell, John Kingdom, Peter S. Thiel, Lisa Allen, Sebastian R. Hobson, Maria P. Velez, Ally Murji   +9 more
wiley   +1 more source

Trade policy uncertainty and stock price crash risk in China: The moderating role of marketization and digital transformation. [PDF]

PLoS One
Liu C, Masron TA, Huo H.
europepmc   +1 more source

Philanthropy, audit firms culture and auditor independence. [PDF]

PLoS One, 2022
Zhang Y, Wei L.
europepmc   +1 more source

Caste as a Social Kind

Journal of Applied Philosophy, EarlyView.
ABSTRACT Gender and race have received significant philosophical attention recently; they are the paradigm cases of social kinds in most philosophical accounts. I argue for the inclusion of caste as a social kind because it affects the lives of many people, and because it presents itself as an important test case for philosophers of social kinds.
Ajinkya Deshmukh
wiley   +1 more source

Does corporate governance mechanism deter earnings management and enhance readability of annual reports? [PDF]

PLoS One
Zheng D, Ali R, Feifei Z, Shaique M.
europepmc   +1 more source

International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption [PDF]

We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms in the period from 1998 to 2008.
Achleitner, Ann-Kristin, Gegenfurtner, Bernhard, Günther, Nina, Kaserer, Christoph   +3 more
core  

Lactation, Childrearing, and Gender Justice

Journal of Applied Philosophy, EarlyView.
ABSTRACT In this article, I discuss the significance of early infant feeding choices for the goal of gender justice. Focusing on human lactation practices, I identify Exclusive Gestational Nursing (EGN) as the norm in advanced industrial societies, which creates the expectation and permission for gestators, and only gestators, to nurse children, and ...
Jenny Brown
wiley   +1 more source