Results 231 to 240 of about 36,393 (302)

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

Abacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

National Technology Validation and Implementation Collaborative (NTVIC): Updated guidelines for establishing Forensic Investigative Genetic Genealogy (FIGG) programs. [PDF]

Forensic Sci Int Synerg
Wickenheiser RA, Naugle J, Hoey B, Nowlin R, Glynn C, Valerio R, Allen L, Stoiloff S, Kochanski J, Schubert MB, Haas M, Peters D, Oefelein R, Harmon R, Llewellyn B, Kacer T, Patel B, Panther P, Fitzpatrick C, Bombard G, Sears A, Mittelman D, Baker S, Fullerton SM, Koong J, Chambers M, Wittkowske M, Carrierre K, Schwedelsky N, Liomanis T, Kelly M, Smith S, Nauman J, Cober T.   +33 more
europepmc   +1 more source

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

Abacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose, Muhammad Jahangir Ali, Syed Shams, Muhammad Shahin Miah   +3 more
wiley   +1 more source

Wish to die trying to live: unwise or incapacitous? The case of University Hospitals Birmingham NHS Foundation Trust versus 'ST'. [PDF]

J Med Ethics
Wellesley J, Wilkinson D, Moore B.
europepmc   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

Accounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

The role of forensic evidence in Indonesia's criminal justice. [PDF]

Forensic Sci Int Synerg
Bakhtiar HS, Ilyas A, Kholiq A, Bakhtiar HS, Yusup A.   +4 more
europepmc   +1 more source

The evolution of Australian cannabis policies, 1967 to 2024

Addiction, EarlyView.
Abstract Aim To describe the outcomes of cannabis policy debates in Australia from 1967 to 2024. Methods We searched popular media, public reports, parliamentary inquiries and policy documents on cannabis in Australia since the 1960s and examined peer reviewed papers, national survey data and police records of cannabis‐related arrests.
Wayne D. Hall, Danielle Dawson, Ben Johnson, Tesfa M. Yimer   +3 more
wiley   +1 more source

The Dangers of Congregate for Children with Diabetes or Other Life-Threatening Medical Conditions. [PDF]

Children (Basel)
Styne DM, Petre DM.
europepmc   +1 more source

Age period cohort trends in alcohol treatment episodes across Australia from 2003 to 2022

Addiction, EarlyView.
Abstract Aims To measure trends in alcohol treatment episodes in Australia, disaggregated by age, period and birth cohort. Design and setting Age, period, cohort modelling with restricted cubic splines, using Australian alcohol treatment administrative data from July 2002 to June 2022.
Wing See Yuen, Mia Miller, Nicola Man, Michael Livingston, Agata Chrzanowska, Philip Clare, Jane Akhurst, Louise Tierney, Kristina Da Silva, Parker Blakey, Willow Bryant, Gary Chan, Janni Leung, Amy Peacock   +13 more
wiley   +1 more source