Results 241 to 250 of about 5,802,103 (296)

A Quantile Model of Firm Investment

International Economic Review, EarlyView.
ABSTRACT Are firms risk averse? We propose a dynamic model of firm investment under uncertainty that captures firms' risk attitudes through quantile preferences. The firm maximizes its present value, defined as current profits and investment plus the discounted value of the τ$\tau$‐quantile of its value next period.
Heitor Almeida, Murillo Campello, Luciano de Castro, Antonio F. Galvao   +3 more
wiley   +1 more source

Enhancing financial stability in healthcare through data-driven risk assessments with machine learning. [PDF]

Sci Rep
Chai D, Du S.
europepmc   +1 more source

Debt Aversion: Theory and Measurement

International Economic Review, EarlyView.
ABSTRACT We propose a model of debt aversion and conduct an experiment with real debt and saving contracts to jointly elicit debt aversion and preferences over time, risk, and intertemporal losses. We find that 89% of participants are debt averse, which strongly influences their choices.
David Albrecht, Thomas Meissner
wiley   +1 more source

A new Twitter based credit rating model methodology. [PDF]

Ann Oper Res
Goldmann L, Crook J, Calabrese R.
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

Type 2 Diabetes and Financial Outcomes.

JAMA Netw Open
Pesavento M, Loibl C, Moulton S, Haurin D, Hyer M, Dalmacy D, Joseph JJ.   +6 more
europepmc   +1 more source

Garrod lecture: achieving the UNGA AMR mortality reduction goals. [PDF]

J Antimicrob Chemother
Laxminarayan R.
europepmc   +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

Forecasting auditor's going concern opinion using with hybrid robust machine learning model. [PDF]

PLoS One
Ejder U, Yaşar A.
europepmc   +1 more source

To Achieve Zero Harm, We Must Address Financial Harm. [PDF]

J Patient Exp
Gandhi TK, Hemmelgarn C.
europepmc   +1 more source