Results 241 to 250 of about 192,919 (307)

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

open access: yesAbacus, 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   +3 more
wiley   +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

open access: yesAbacus, 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

Long-term outcomes of the cementless Oxford Unicompartmental Knee Replacement: a 16-year follow-up study. [PDF]

open access: yesBone Jt Open
Mowbray J   +4 more
europepmc   +1 more source

Auditor industry expertise and the predictive power of the deferred tax valuation allowance

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.
Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton   +2 more
wiley   +1 more source

Reoperation and complication rates in acute lower limb amputations due to trauma. [PDF]

open access: yesBone Jt Open
Trompeter AJ   +6 more
europepmc   +1 more source

Operationalizing Client-Centered Care: A Strategic Framework and Measurement Approach to Guide Sexual and Reproductive Health Programming. [PDF]

open access: yesGlob Health Sci Pract
Church K   +7 more
europepmc   +1 more source

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