Results 261 to 270 of about 42,196 (349)

When Technology Meets Turbulence: The Impact of Digital Transformation and Policy Uncertainty on Audit Opinions

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min   +2 more
wiley   +1 more source

Nonfinancial Performance Metrics in Executive Pay and Corporate Risk‐Taking—Evidence From S&P 500 Firms

open access: yesJournal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines the implications of the use of nonfinancial performance metrics in executive compensation (hereafter, NFPM‐linked pay) on corporate risk‐taking and firm performance in subsequent periods. Using hand‐collected data on the performance metric choices of S&P 500 firms and a comprehensive set of proxies for corporate risk‐taking,
Wan‐Ting (Alexandra) Wu
wiley   +1 more source

A Comparative Study of Ultrasonography and CT Venography in the Diagnosis of Budd‐Chiari Syndrome

open access: yesJournal of Clinical Ultrasound, EarlyView.
Budd‐Chiari syndrome (BCS) is characterized by hepatic venous outflow obstruction from the hepatic veins to the junction of the inferior vena cava (IVC) and right atrium. Ultrasound (US) and CT venography (CTV) are used as imaging techniques for the diagnosis of BCS, and We compared the diagnostic efficacy of the two modalities. The results showed that
Tiling Jiang   +6 more
wiley   +1 more source

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