Results 181 to 190 of about 420,504 (381)

The causal structure of psychopathology and why it matters. [PDF]

World Psychiatry
Turkheimer E.
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 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, Louise Y. Lu, Zihang Peng   +2 more
wiley   +1 more source

Coronavirus Crisis and Company Bankruptcies

, 2021
Elena Apevalova, Natalia Polezhaeva
openalex   +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, Jeffrey Gramlich, M. Kathleen Harris   +2 more
wiley   +1 more source

Impact of the 23andMe bankruptcy on preserving the public benefit of scientific data. [PDF]

Nat Genet
LoTempio JE, Donohue CR, Moreno JD, Santos Rutschman A, Sarnoff J, Sinha MS, Stoeger T, Contreras JL.   +7 more
europepmc   +1 more source

Are Russian Commercial Courts Biased? Evidence from a Bankruptcy Law Transplant [PDF]

We study the nature of judicial bias in bankruptcy proceedings following the enactment of the 1998 bankruptcy law in Russia. The two main findings are as follows.
Ariane Lambert-Mogiliansky, Ekaterina Zhuravskaya, Konstantin Sonin   +2 more
core  

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

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

The precarious future of consumer genetic privacy. [PDF]

Science
Ram N, Prince AER, Roberts JL, Fox D, Spector-Bagdady K.   +4 more
europepmc   +1 more source