Results 201 to 210 of about 81,421 (304)

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

Brand Capital and Leverage Adjustments

Accounting &Finance, EarlyView.
ABSTRACT Using a sample of U.S. firm‐year observations, we document a positive association between brand capital and the speed of leverage adjustment. This relationship is stronger among firms that exhibit greater opacity in their information disclosure, weaker governance, and more rigid financial constraints.
Tongxia Li, Chun Lu, Lei Xu, Bo Yu
wiley   +1 more source

Financial Outcomes Among Medicaid Expansion Enrollees.

JAMA Netw Open
Becker NV, Levy H, Hirth RA, Clark SJ, Tipirneni R, Ayanian JZ.   +5 more
europepmc   +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

Measuring the time‐varying market efficiency in the prewar and wartime Japanese stock market, 1924–1943

Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.
Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley   +1 more source

Self images: an empirical enquiry into Rembrandt's self-portraits. [PDF]

Front Psychiatry
Bettelheim EC, Liu J, Dazzan P, Turkheimer F.   +3 more
europepmc   +1 more source

Before the budget: Parliamentary appropriations and the limits of government spending in colonial New South Wales, 1787–1832

Asia‐Pacific Economic History Review, EarlyView.
Abstract How did a British colony, not supplied with coin and with no tax base, establish itself a world away from London? Drawing on the Historical Records of Australia and British parliamentary Appropriation Acts from 1787 to 1832, this paper shows that Phillip, the first Governor of New South Wales, spent by issuing promises to pay against the ...
Matthew Crocker
wiley   +1 more source

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

F1000Res
Okamoto H.
europepmc   +1 more source

Bet-hedging via Kelly betting in a limited environment leads to logistic growth in the Game of Fitness. [PDF]

Sci Rep
Gulec F, Iliiasova T, Wallbridge N, Eckford AW.   +3 more
europepmc   +1 more source

Developing Predictive and Explainable Models for Cryptocurrency Delistings: A Case Study of Binance Exchange

Asia-Pacific Journal of Financial Studies, EarlyView.
Abstract This study develops an explainable machine learning model to predict cryptocurrency delistings using Binance data. It combines quantitative indicators (price, volume) with qualitative data from real‐time news and Reddit. Latent Dirichlet Allocation (LDA) is used to extract topic trends and community reactions, which are transformed into time ...
Sungju Yang, Hunyeong Kwon
wiley   +1 more source