Results 241 to 250 of about 9,298,105 (290)

Firm‐Size Heterogeneity in the Effects of ESG Disclosure on Firm Value Under Institutional Reform: Evidence From Japan

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley   +1 more source

Association Between Geomagnetic Activity and Unsuccessful Out-of-Hospital Cardiac Arrest. [PDF]

open access: yesGeohealth
Vencloviene J   +6 more
europepmc   +1 more source

The Veterans Aging Cohort Study (VACS)-National: A Real-World Data Source Profile. [PDF]

open access: yesPharmacoepidemiol Drug Saf
Rentsch CT   +13 more
europepmc   +1 more source

Audit Firm Industry Specialization and the Audit Report Lag

Journal of International Accounting, Auditing and Taxation, 2011
Abstract This paper contributes to the audit report lag (ARL) literature by documenting the association between audit firm industry specialization and the ARL. ARL is one of the few externally observable audit output variables that allows outsiders to gauge audit efficiency, because it relates to the timeliness of both audit and earnings information.
Borhan Bhuiyan, Ahsan Habib
exaly   +2 more sources

Audit Committee and Audit Report Lag: A Literature Review

International Conference on Business and Economics - Hellenic Open University, 2023
The paper aims to review studies dealing with audit report lag or audit delay and the Audit Committee in accounting literature over the period of 2006-2022. Research on factors related among audit report lag and audit committee has become more widespread in recent years and there was a considerable upsurge in these papers.
Dimitris Mitskinis   +3 more
openaire   +1 more source

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