Contemporary Accounting Research, EarlyView.ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng +3 more
wiley +1 more source
Ethical Guidance for Investigational Implantable Neural Device Studies: Recommendations for Researchers and Research Ethics Committees. [PDF]
Neuromodulationvan Stuijvenberg OC +9 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
Financial Outcomes Among Medicaid Expansion Enrollees.
JAMA Netw OpenBecker NV +5 more
europepmc +1 more source
The three‐step test in international copyright—a global framework for generative AI training
American Business Law Journal, EarlyView.Abstract The training of generative artificial intelligence (genAI) models involves the processing of large datasets, which often include copyrighted materials, thereby raising questions of copyright infringement. These questions tend to center on whether such use constitutes fair use or falls under text and data mining (TDM) exceptions.
Nicola Lucchi +2 more
wiley +1 more source
Quasi-Maximum Likelihood for Estimating Structural Models. [PDF]
Stud Nonlinear Dyn EconomBen-Abdellatif M +3 more
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
When genomics companies act as biobanks: governance challenges in an era of genomic assetization. [PDF]
Front GenetWalker A.
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