Results 181 to 190 of about 3,242 (244)

An assessment of data quality and sociodemographic variation in health service utilisation of general practice, emergency department and admitted services in a New South Wales linked health data asset: a retrospective cohort study of Lumos. [PDF]

BMJ Open
Bouckley T, Myton-Katieva R, Peiris D, Nambiar D, Prince S, Bishop S, Cordery D, Hill FR, Correll P, Feyer AM, Schierhout G, Campain A.   +11 more
europepmc   +1 more source

When Technology Meets Turbulence: The Impact of Digital Transformation and Policy Uncertainty on Audit Opinions

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min, Sultan Sikandar Mirza, Chengming Huang   +2 more
wiley   +1 more source

Corporate financial distress prediction with multiperiod annual report data: A fusion deep neural network model. [PDF]

PLoS One
Wang C, Gong P, Li J, Wang Z.
europepmc   +1 more source

Optimizing Executive Cash Bonuses: The Nonlinear Impact of Executive Cash Bonuses and Strategic Fit

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines how aligning executive cash bonuses with firm strategic orientation influences firm performance. While prior research mainly focuses on stock‐based incentives and linear effects, we address critical gaps by analyzing cash bonuses and exploring nonlinear relationships using polynomial regression and response surface analysis.
Yao‐Tien Lee, Chun‐Chia Chang, Fang Yang, Beu Lee   +3 more
wiley   +1 more source

Nonfinancial Performance Metrics in Executive Pay and Corporate Risk‐Taking—Evidence From S&P 500 Firms

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines the implications of the use of nonfinancial performance metrics in executive compensation (hereafter, NFPM‐linked pay) on corporate risk‐taking and firm performance in subsequent periods. Using hand‐collected data on the performance metric choices of S&P 500 firms and a comprehensive set of proxies for corporate risk‐taking,
Wan‐Ting (Alexandra) Wu
wiley   +1 more source

A decentralised architecture for secure exchange of assets in data spaces: The case of SEDIMARK. [PDF]

Data Brief
Duriakova E, O'Reilly-Morgan D, Bahri M, Costalonga M, Danciu G, Nechifor S, Jarcau SC, Elsaleh T, Wu P, Gall FL, Koutantos G, Vlacheas P, Sánchez L, Santana JR, Sotres P, Tragos E.   +15 more
europepmc   +1 more source

Employee Satisfaction and Real Activities Earnings Management

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This paper examines the relation between employee satisfaction and real activities earnings management. Based on a holistic view of the balanced scorecard approach, employee satisfaction often plays a role in promoting desirable corporate outcomes.
Jaeseong Lim
wiley   +1 more source

Characteristics of Brazilian dental malpractice lawsuits in 2022 and 2023. [PDF]

J Forensic Odontostomatol
Greb Fugiwara FV, Kondo PN, Moritsugui DS, Haltenhoff Melani RF.   +3 more
europepmc   +1 more source

Unpacking early risks for peer victimization: A network analysis of early temperament and polygenic risk scores

JCPP Advances, EarlyView.
Abstract Background Children who show difficult temperament are at risk of peer victimisation, which in turn associates with numerous negative outcomes later in life. We used network analysis to examine whether specific aspects of difficult temperament contributed to these associations, and whether the links were moderated by variations in genetic ...
Tom C.‐H. Wu, Deniz Konac, Liliana Garcia‐Mondragon, Alex F. Martin, Barbara Maughan, Ted Barker   +5 more
wiley   +1 more source