Results 281 to 290 of about 217,824 (350)

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

Abacus, 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, Xiaoke Cheng, Caiyue Ouyang, Wenxia Ge   +3 more
wiley   +1 more source

A pragmatic approach to estimating the cost to deliver and participate in implementation strategies. [PDF]

Implement Sci
Cheng H, Abdel Magid M, McGovern MP, Ford JH, Manja V, Chokron Garneau H, Wagner TH.   +6 more
europepmc   +1 more source

PENGARUH FEE AUDIT, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI

Sri Dwita Girsang, Riska Damayanti
openalex   +2 more sources

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

Abacus, 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

Trends in remission rates for rheumatoid arthritis in England and Wales: a population-level cohort study. [PDF]

Rheumatology (Oxford)
Alveyn E, Coalwood C, Farrell G, Jackson E, Adas MA, Norton S, Lanyon P, Price E, Ledingham JM, Galloway JB, Russell MD.   +10 more
europepmc   +1 more source

The Effect of Audit Experience on Audit Fees – Evidence from the Audit Market of Large Finnish Companies

, 2020
Otto Kähäri
openalex   +1 more source

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

Accounting &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, Jeffrey Gramlich, M. Kathleen Harris   +2 more
wiley   +1 more source

The Royal College of Ophthalmologists National Ophthalmology Database Age-related Macular Degeneration Audit: Report 1, Associations with socio-economic deprivation in neovascular age-related macular degeneration

Shenoy R, Monachan M, Gruszka-Goh M, McKibbin M.   +3 more
europepmc   +1 more source

A novel treatment score (QUAD score) to promote treatment optimization in heart failure with a reduced ejection fraction. [PDF]

ESC Heart Fail
Savage HO, Dungu JN, Dimarco A, Li B, Langley S, Amoah JK, Cliffe P, Ganapathy A, Watters P, Campbell P, Melarkey N, Duckett S, Davies S, Dewhurst M, Hann K, Clayton L, Williams R, Ruszala V, Onwere-Tan T, Ahmed FZ, Arosi I, Gray K, Petrie MC, Cleland JGF.   +23 more
europepmc   +1 more source

The effect of addback statutes on CEO compensation

Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.
Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil, Gerald Lobo, Ray Zhang, Weiji Zhang   +3 more
wiley   +1 more source