Results 101 to 110 of about 1,274 (269)

Consensus? An Examination of Differences in Earnings Information Across Forecast Data Providers

Journal of Accounting Research, EarlyView.
ABSTRACT We compare the earnings information produced by the five largest forecast data providers (FDPs)—Bloomberg, Capital IQ, FactSet, I/B/E/S, and Zacks—and observe substantial differences across FDPs in both forecasted and actual street earnings values, and thus the earnings surprise, for the same firm‐quarter.
Stephannie Larocque, Jessica Watkins, Eric Weisbrod   +2 more
wiley   +1 more source

Audit market competition, opinion shopping, and audit quality: Evidence from audit firms in Nigeria

FUDMA Journal of Accounting and Finance Research [FUJAFR]
Purpose: This study is motivated by the intense competition in the audit market environment which fosters audit opinion shopping practices, eventually raising critical concerns about the credibility of audit. The research examines the extent of audit opinion shopping in Nigeria, the influence of market competition on such behaviour, and the ...
Oluwamayowa Olalekan Iredele, Regina Christina Fidelis   +1 more
openaire   +1 more source

How much are you willing to pay to avoid lockdowns? Evidence from the real estate market

Real Estate Economics, EarlyView.
Abstract In response to the COVID‐19 pandemic, numerous countries implemented lockdowns. In Victoria, Australia, a unique two‐tier system was employed, segregating areas with a Ring of Steel boundary and imposing additional restrictions within. This study focuses on the impact of lockdowns on housing prices and rents, exploring whether people are ...
Jian Liang, Chyi Lin Lee, Qiang Li
wiley   +1 more source

Pseudonyms, Propaganda, and Prints: The Life and Political Caricatures of William Dent, 1782–931

Journal for Eighteenth-Century Studies, EarlyView.
Abstract ‘Dent was probably an amateur and nothing is known of his life’, state Bryant and Heneage. Despite contributing to caricature's ‘golden age’, William Dent remains overlooked compared to contemporaries like James Gillray. Dent's extensive portfolio (1782–93) and rumoured role as a Pittite propagandist have not secured his place in the canon of ...
Callum D. Smith
wiley   +1 more source

'There's No Improvement. I'm Still Bedridden': Recovery After Hospital Admission for Low Back Pain and Alignment With Patient Expectations. [PDF]

Musculoskeletal Care
ABSTRACT Background Patients with non‐serious low back pain (LBP) may present to hospital emergency departments expecting high‐value care when community healthcare options are perceived as inaccessible or ineffective. Objectives This study explored the experiences and expectations of patients following a LBP‐related admission to provide insight into ...
Orlando JF, Beard M, Burke ALJ, Guerin M, Kumar S.   +4 more
europepmc   +2 more sources

The Influence Of Financial Distress, Opinion Shopping, Debt Default, And Audit Tenure On The Acceptance Of A Going Concern Audit Opinion

Telaah Ilmiah Akuntansi dan Perpajakan
This study aims to analyze the influence of financial distress, opinion shopping, debt default, and audit tenure on the acceptance of the going concern audit opinion in non-financial service sector companies listed on the Indonesia Stock Exchange (IDX) for 2020-2022. The data used is secondary data obtained from annual financial reports and independent
Muhammad Shidqi Musyaffa, Intan Lifinda Ayuning Putri   +1 more
openaire   +1 more source

Beyond the Populist Moment: Nationalism and the Democratic Chain of Conflict

Constellations, EarlyView.
Michaelangelo Anastasiou
wiley   +1 more source

Pengaruh Opinion Shopping Dan Leverage Terhadap Going Concern Audit Opinion Dengan Kesehatan Keuangan Sebagai Pemoderasi [PDF]

Pelemahan ekonomi akibat pandemi telah meningkatkan risiko bisnis dan menghambat kelangsungan usaha perusahaan. Kondisi ini tercermin dari tingginya angka permohonan PKPU dan kasus PHK hingga pascapandemi, yang mengindikasikan bahwa banyak perusahaan ...
NISA, Rahma Izzatun
core  

Spectacle and Spy Stories: The 1954 Royal Commission on Espionage

Australian Journal of Politics &History, EarlyView.
ABSTRACT The Menzies government's 1954 royal commission, established to investigate Soviet espionage in Australia, is well known as the backdrop to the Labor Party split. It saw opposition leader H.V. Evatt's demise and ushered in an almost 20‐year period of Liberal Party governance.
Ebony Nilsson
wiley   +1 more source

Making Mining Licit: Gold, Commodification, and the Everyday Performance of Law in Colombia

American Anthropologist, EarlyView.
ABSTRACT Ethnographies of resource‐making have shown that the extraction of resource value from objects is premised on obviating the emplaced lifeworlds that surrounded objects before they traveled to consumer markets. Much of this literature looks at such supply‐chain disentanglement from the viewpoint of corporate and formal regulatory practices ...
Jesse Jonkman
wiley   +1 more source