Results 231 to 240 of about 106,072 (297)

Tracking key metrics: fluctuations in external and internal load across game quarters in collegiate basketball players. [PDF]

BMC Sports Sci Med Rehabil
Zhang S, Li M, Qin S, Xing W, Zhai Z, Wang X.   +5 more
europepmc   +1 more source

Audit Quality From a Service Perspective: A Systematic Literature Review

Accounting Perspectives, EarlyView.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha, Phillip de Jager, Francois Toerien, Ezelda Swanepoel   +3 more
wiley   +1 more source

A Vision Transformer-Based Model for Basketball Tactics Recognition Using Swarm Intelligence

Zhanyong Chen, Qiang Chen
openalex   +1 more source

Public Tax Disclosures and Investor Perceptions Publications d'informations fiscales et perceptions des investisseurs

Contemporary Accounting Research, EarlyView.
ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck, Martin Jacob, Maximilian A. Müller, Christian P. H. Peters, Victor van Pelt   +4 more
wiley   +1 more source

Motor engagement, physical activity intensity, and enjoyment in pre-school children during different game-based formats. [PDF]

Sci Rep
Guo X, Zhao J, Trybulski R, Jia X, Xu Y, Li M, Clemente FM.   +6 more
europepmc   +1 more source

Does Investors’ Information‐acquisition Ability Affect IPO Underpricing? Evidence from a Quasi‐natural Experiment

Abacus, EarlyView.
Initial public offering (IPO) underpricing, driven by information asymmetry, is a prevalent and serious global phenomenon. In addition to the influence of information providers such as IPO firms, investors’ ability to acquire information may also significantly affect IPO underpricing.
Haipeng Yu, Xiaoke Cheng, Caiyue Ouyang, Wenxia Ge   +3 more
wiley   +1 more source

Differential shooting training in youth basketball players: an analysis of performance effects. [PDF]

Front Psychol
Burkaitė G, Figueira B, Schöllhorn W, Coutinho D, Paulauskas R.   +4 more
europepmc   +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

Cultural narratives of basketball participation and psychological resilience: a mixed-methods study among university students in China, the USA, and Europe. [PDF]

Front Psychol
Li J, Wang J, Liu Y, Li L.
europepmc   +1 more source

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

Accounting &Finance, EarlyView.
Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo, Vida Botes, Mary Low, Steve Reeves   +3 more
wiley   +1 more source