Results 241 to 250 of about 192,805 (309)

European orthopaedic trauma registries: perspectives from Belgium, Greece, Germany, the Netherlands, Spain, and the United Kingdom. [PDF]

OTA Int
Hutchings L, Putzeys G, Arnaoutoglou C, Dailiana Z, Ponsen KJ, Joosse P, Bloemers F, Chana-Rodriguez F, Gomez-Vallejo J, Aguado-Hernández H.   +9 more
europepmc   +1 more source

When the Former CEO Acts as Board Chair: Does This Matter to Debt Policy and Risk of Default?

Abacus, EarlyView.
This paper scrutinizes the interconnections between debt capital raising, firm risk of default, and the presence of a former CEO who now serves as a board chairperson, referred to as the Chair‐Former‐CEO (CFC). Employing a sample of the largest non‐financial firms within the US S&P 100 from 2002 to 2018, our results reveal that, when compared to their ...
Vu Quang Trinh, Aly Salama, Basil Al‐Najjar   +2 more
wiley   +1 more source

Advances, Overuse, and Shared Decision-Making in Abdominal Wall Surgery. [PDF]

J Abdom Wall Surg
López-Cano M, García-Alamino JM.
europepmc   +1 more source

Co‐opted Boards and the Obfuscation of Financial Reports

Abacus, EarlyView.
This study investigates the relationship between board co‐option and the obfuscation of financial disclosures in a comprehensive sample of 9,620 10‐K filings by 1,076 US‐listed firms between 1996 and 2018. Our empirical results are consistent with our hypotheses that board co‐option partly explains the obfuscation of financial reports.
Abongeh A. Tunyi, Tanveer Hussain, Geofry Areneke, Jacob Agyemang   +3 more
wiley   +1 more source

How does negative new media coverage impact audit fees, cost cover, or risk premium? Based on the data from WeChat official account by Crawler Technology. [PDF]

PLoS One
Feng T, Zhang C, Liu L, Lin X.
europepmc   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source

Comparative evaluation and simulation of blockchain consensus mechanisms for secure and scalable peer to peer energy trading in microgrids. [PDF]

Sci Rep
Bhavana GB, Anand R, Ramprabhakar J, Guerrero JM, Thakkar N, Ambikapathy A.   +5 more
europepmc   +1 more source

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

Abacus, EarlyView.
This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew, Max Baker, Xiaojiao Wang, Monique Sheehan   +3 more
wiley   +1 more source

Evolving burden of metabolic dysfunction-associated steatotic liver disease and its complications in a US nationwide healthcare system. [PDF]

Hepatol Commun
Ali B, Samuel R, Kramer JR, Li L, Yu X, Cao Y, Desiderio R, Cholankeril G, Asch SM, El-Serag HB, Kanwal F.   +10 more
europepmc   +1 more source