Results 271 to 280 of about 217,824 (350)

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

Cannabis Use and Nicotine Vaping Cessation Outcomes: A Secondary Analysis of a Randomized Clinical Trial.

JAMA Netw Open
Gilman JM, Cather C, Reeder HT, Evohr B, Pachas GN, Gray KM, McClure EA, Schuster RM, Evins AE.   +8 more
europepmc   +1 more source

Risk of infection in patients with early inflammatory arthritis: results from a large UK prospective observational cohort study. [PDF]

Rheumatology (Oxford)
Adas MA, Bechman K, Russell MD, Allen V, Patel S, Gibson M, Karafotias I, Biddle K, Zuckerman B, Song K, Nagra D, Alveyn E, Mahendrakar S, Nursoy M, Atzeni F, Gallagher S, Price E, Garton M, Rutherford A, Cope AP, Norton S, Galloway JB.   +21 more
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

‘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

The effect of leverage manipulation on real estate firms' financial risk: Based on the interest conflicts perspective. [PDF]

PLoS One
Huang L, Yu L, Huang W.
europepmc   +1 more source

The determinants of audit fees in the Alternative Investment Market (AIM)

, 2016
Bai Xue
openalex   +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

Socioeconomic deprivation results in high rates of diabetic ketoacidosis at type 1 diabetes diagnosis in England: A multicentre observational study. [PDF]

Diabet Med
Balagamage C, Pieridou C, Andrews A, Sundaram P, Randell T, Campbell F, Young J, Willemsen RH, Soni A, McGrath M, Marcovecchio ML, Pargass N, Iyer D, Dias RP.   +13 more
europepmc   +1 more source

Pengaruh Fee Audit, Audit Tenure, dan Ukuran KAP terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sektor Property & Real Estate serta Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022

Hasanah Hasanah, Nelvirita Nelvirita
openalex   +2 more sources