Results 181 to 190 of about 415,533 (390)

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, Jeffrey Gramlich, M. Kathleen Harris   +2 more
wiley   +1 more source

Requirements for set-off in Japanese law. [PDF]

F1000Res
Okamoto H.
europepmc   +1 more source

Not the Last Word: Are Medical School Loans Mortgages Without Houses? [PDF]

Clin Orthop Relat Res, 2023
Bernstein J.
europepmc   +1 more source

Ten Healthcare Delivery Trends and Their Measurement and Methodological Implications for Cancer Health Services Research

Health Services Research, EarlyView.
Sallie J. Weaver, Sandra A. Mitchell
wiley   +1 more source

The Lifecycle of Typical IPOs: The Characteristics of Surviving Firms

Accounting &Finance, EarlyView.
ABSTRACT This paper explores the dynamics of firm evolution by analysing the timing and sequencing of a firm's innovation, investment, financing and payout decisions following an IPO. We apply real options theory to analyse our sample that includes all IPOs listed on the NYSE, NYSE MKT and NASDAQ since 1976, categorised into surviving, voluntarily ...
Jennifer Gippel, Martina Linnenluecke, Tom Smith, Yan Xu, Yushu Zhu   +4 more
wiley   +1 more source

Financial Distress and Forewarning Bankruptcy: An Empirical Analysis of Textile Sector in Pakistan

, 2020
Nosheen Rasool, Muhammad Sohail, Muhammad Usman, Muhammad Mubashir Hussain   +3 more
openalex   +2 more sources

The Use of Bankruptcy Proceedings to Modify Bargaining Agreement Obligations in The United States [PDF]

, 1987
Charles B. Craver
openalex   +1 more source

Quasi-Maximum Likelihood for Estimating Structural Models. [PDF]

Stud Nonlinear Dyn Econom
Ben-Abdellatif M, Ben-Ameur H, Chérif R, Fakhfakh T.   +3 more
europepmc   +1 more source

Impact of Corporate Risk Factor Disclosures on Auditor Judgements and Client Reporting: A Textual Analysis From 10‐K Filings

Accounting &Finance, EarlyView.
ABSTRACT Using textual analysis of clients' qualitative corporate risk factor disclosures (RFDs) from firms' 10‐K filings, we investigate how RFDs influence auditors' assessments of client business risk (CBR), as reflected in their pricing and reporting behaviour. We find that auditors charge clients who disclose more extensive RFDs approximately 5%–7%
Sarowar Hossain, Ryan Zihang Peng
wiley   +1 more source

Sailing Through Setbacks—What Makes Personal Financial Resilience?

Accounting &Finance, EarlyView.
ABSTRACT We investigate financial adaptation by young adults (18 to 40 years old) during a recent cost‐of‐living crisis in a developed economy. Interview, financial, demographic and psychographic data are brought together to shed new light on personal financial resilience, or the capacity to adapt to financial shocks.
Syed Shah, Elizabeth Sheedy, Robert E. Wood   +2 more
wiley   +1 more source