Contemporary Accounting Research, EarlyView.ABSTRACT Existing estimates of how much income US multinational corporations (MNCs) shift out of the United States differ dramatically, and most cannot identify which specific firms do the shifting. We use data from firms' public financial reports to derive firm‐year estimates of US MNCs' outbound income shifting.
Scott D. Dyreng +2 more
wiley +1 more source
A systematic review examining the relationship between debt and the mental health outcomes of anxiety, depression and suicidality within the United States. [PDF]
SSM Popul HealthRooney K +6 more
europepmc +1 more source
Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting
Abacus, EarlyView.We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose +3 more
wiley +1 more source
Elite elimination osprey optimization algorithm optimized kernel extreme learning machine for bankruptcy prediction problems. [PDF]
Sci RepLiu W, Wu H, Wang T, Wu H.
europepmc +1 more source
The law of AI knowledge distillation
American Business Law Journal, EarlyView.Abstract Knowledge distillation—the practice of training a compact student model on the outputs of a larger teacher model—has emerged as the fastest‐growing technique for replicating and disseminating frontier artificial intelligence (AI) capabilities.
Taorui Guan
wiley +1 more source
The causal structure of psychopathology and why it matters. [PDF]
World PsychiatryTurkheimer E.
europepmc +1 more source
Investment centre manager's multiperiod fairness perceptions and intertemporal dependency
Accounting &Finance, Volume 65, Issue 1, Page 3-36, March 2025.Abstract This paper explores the motivation of investment centre managers when their investment centre's performance is affected by decisions made by their predecessor. Through a qualitative case study of a Japanese manufacturer, the effectiveness of conventional remedies for motivational issues and further motivational issues caused by the same ...
Hiroyuki Selmes‐Suzuki
wiley +1 more source
Impact of the 23andMe bankruptcy on preserving the public benefit of scientific data. [PDF]
Nat GenetLoTempio JE +7 more
europepmc +1 more source
The effect of CEO adverse professional experience on management forecast pessimism
Accounting &Finance, Volume 65, Issue 1, Page 219-250, March 2025.Abstract We examine how CEOs' past experiences of corporate distress affect their subsequent forecast behaviour. We find that CEOs who experienced distress in a non‐CEO position at another firm issue more pessimistic management earnings forecasts after becoming CEO at their current firm.
Eunice S. Khoo +2 more
wiley +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 +2 more
wiley +1 more source