Intergenerational effects of ocean temperature variation: Early life benefits are short-lived in threespine stickleback. [PDF]
PLoS OneSpence-Jones HC, Pein CM, Shama LNS.
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 +2 more
wiley +1 more source
CROSS-HEDGING FISHMEAL: EXPLORING CORN AND SOYBEAN MEAL FUTURES CONTRACTS
, 2011 Jason Franken, J. Parcell
semanticscholar +1 more source
The rise of promotional rhetoric in the Discussion Sections of an interdisciplinary field: a diachronic perspective. [PDF]
Front PsycholZhu Y, Li X.
europepmc +1 more source
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 +3 more
wiley +1 more source
When There is No Place to Hide - Correlation Risk and the Cross-Section of Hedge Fund Returns
, 2012 Andrea Buraschi +2 more
openalex +1 more source
Accounting &Finance, EarlyView.ABSTRACT This paper investigates the relationship between ESG rating divergence and corporate excess cash holdings, employing a sample of Chinese A‐share listed companies from 2015 to 2021. Our findings reveal a significant positive relationship between ESG rating divergence and firms' excess cash holdings, a conclusion robust to various sensitivity ...
Qun Cao +3 more
wiley +1 more source
Cross-Hedging of Inflation Derivatives on Commodities: The Informational Content of Futures Markets
, 2013 Nicolas Fulli-Lemaire, Ernesto Palidda
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Social cognition in Korsakoff's syndrome: A meta‐analysis
Addiction, EarlyView.Abstract Background and aims Korsakoff's syndrome is an alcohol‐related neurocognitive disorder characterized by episodic memory impairments, apathy, confabulations and poor illness‐insight. This meta‐analysis aimed to estimate mean effect sizes of performance in social cognition in people with Korsakoff's syndrome (KS) compared with controls. Method A
Kyra Wijnen +4 more
wiley +1 more source
Comparative investment analysis between crypto and conventional financial assets amid heightened geopolitical risk. [PDF]
HeliyonUllah M, Sohag K, Haddad H.
europepmc +1 more source