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 +2 more
wiley +1 more source
Acute neuro-athletic training effects on cognitive-motor and technical performance in youth basketball players. [PDF]
Front Behav NeurosciTuncel O +7 more
europepmc +1 more source
The Local Spillover Effect of Marijuana Liberalization: Evidence From Material Misstatements
Accounting &Finance, EarlyView.ABSTRACT This study documents an organizational spillover effect of marijuana liberalization on corporate financial reporting quality. Exploiting the staggered adoption of state‐level medical marijuana legalization (MML) laws, we find that firms headquartered in states adopting MMLs experience a higher likelihood of material misstatements.
Ting‐Chiao Huang, Jin Zhang
wiley +1 more source
Effects of Eight Weeks of Unilateral Complex Training on Musculoskeletal Function, Inter-Limb Strength Asymmetry, and Athletic Performance in Competitive Basketball Players. [PDF]
Life (Basel)Akarsu Taşman G +4 more
europepmc +1 more source
To vary or not to vary: A flexible empirical Bayes factor for testing variance components
British Journal of Mathematical and Statistical Psychology, EarlyView.Abstract Random effects are the gold standard for capturing structural heterogeneity, such as individual differences or temporal dependence. Yet testing their presence is difficult because variance components are constrained to be non‐negative, creating a boundary problem. This paper introduces a flexible empirical Bayes factor (EBF) for testing random
Fabio Vieira, Hongwei Zhao, Joris Mulder
wiley +1 more source
Muscle synergy and performance characteristics during regular jump shooting in basketball players of different skill levels: a non-negative matrix factorization analysis. [PDF]
Front PhysiolJiaying M, Yang Y.
europepmc +1 more source
Adoptive Parent Linguistics and Perception of Parent–Adolescent Fit
Child &Family Social Work, EarlyView.ABSTRACT The present study sought to determine whether linguistic patterns used by adoptive parents when discussing their child's adoption related to their ratings of compatibility with the adopted child. Parents' feelings of compatibility have been linked to more positive adjustment outcomes in adoptees.
Anna W. Wright +2 more
wiley +1 more source
Does Test Duration Matter? Comparing 1-s and 5-s Isometric Mid-Thigh Pull Protocols for Performance Diagnostics in Basketball Players. [PDF]
Eur J Sport SciXu S +9 more
europepmc +1 more source