Results 221 to 230 of about 7,744,752 (291)

Residual Income Valuation and Stock Returns: Evidence From a Value‐to‐Price Investment Strategy*

Financial Review, EarlyView.
ABSTRACT This paper contributes to the accounting and asset pricing anomalies literature by investigating the performance of value‐to‐price (V/P) strategies, and the relationship between V/P ratio and various risk proxies. If the V/P ratio successfully predicts future returns at stock level, we hypothesize that portfolios based on the V/P ratio ...
Ahmad Haboub, Aris Kartsaklas, Vasilis Sarafidis   +2 more
wiley   +1 more source

Predictive modeling of tax compliance risks: A comparative study of machine learning approaches. [PDF]

PLoS One
Yang L.
europepmc   +1 more source

Who Bears the Pen? Audit Partner–Manager Report Signatures, Multilevel Accountability and Audit Quality in China

International Journal of Auditing, EarlyView.
ABSTRACT Using data pertaining to China's mandatory two‐signature regime, under which a certified public accountant licensed as an audit manager can serve as an audit report signatory, we examine whether reallocating accountability within the audit engagement team is associated with audit quality.
Yanming Cao, Jengfang Chen, Meiting Lu, Grant Richardson   +3 more
wiley   +1 more source

Changes in Audit Risk Responses During Times of Crisis: Evidence From Key Audit Matters in China

International Journal of Auditing, EarlyView.
ABSTRACT This study examines how auditors adjust their risk responses to the COVID‐19 pandemic, an exogenous shock that heightened uncertainty and constrained access to audit evidence. Using manually collected audit‐procedure disclosures from Key Audit Matters (KAMs) for Chinese A‐share listed companies from 2017 to 2022, we employ a generalized ...
Zhiying Hu, Wenhui Jin, Yuyu Zhang
wiley   +1 more source

LTR-Net: A deep learning-based approach for financial data prediction and risk evaluation in enterprises. [PDF]

PLoS One
Liu S.
europepmc   +1 more source

A Horse Race of Machine‐Learning Methods to Predict Banking Crises

International Finance, EarlyView.
ABSTRACT To examine if one machine‐learning model can consistently elucidate financial vulnerabilities, both over time and across levels of development, this paper applies 13 machine‐learning algorithms to evaluate comparative forecasting performance across several banking crises.
Emile du Plessis
wiley   +1 more source

The association between financial toxicity and mortality in hematologic malignancies: a systematic review and meta-analysis. [PDF]

Oncologist
Liao F, Xu QX, Lin P, Feng JQ, Chen D.
europepmc   +1 more source

Striking for a Just Transition? North American Auto Unions and the Electric Vehicle Transition

Industrial Relations: A Journal of Economy and Society, EarlyView.
ABSTRACT Decarbonization heightens risks for workers, but union strategies shape how these risks are managed and whether new jobs offer quality employment. This paper compares U.S. and Canadian auto unions during the 2023 Detroit Three bargaining, focusing on strategic capacities and internal politics to explain their divergent responses to the EV ...
Mathieu Dupuis, Ian Greer, Dongwoo Park
wiley   +1 more source

IVA-FL: An information-value-aware federated learning framework for Privacy-Preserving Financial data Risk Management. [PDF]

PLoS One
Wu J, Xu H, Zhang T, Xu R, Wu H, Huang Z.   +5 more
europepmc   +1 more source

The impact of business groups on bankruptcy prediction modeling. [PDF]

Dewaelheyns, Nico, Van Hulle, Cynthia
core