Results 221 to 230 of about 529,393 (264)

Voluntary Disclosure Through the Prominence of Risk Factors in the 10‐K Information facultative par le biais de la mise en avant des facteurs de risque dans le formulaire 10‐K

Contemporary Accounting Research, EarlyView.
ABSTRACT Prior research finds that the textual content of Item 1A risk factor disclosures in 10‐K filings provides valuable information about firm risk. However, less is known about whether the ordering of these disclosures conveys useful information.
Michael Chin, Yue Liu, Kevin Moffitt
wiley   +1 more source

Health equity and the global social contract: beyond incrementalism and illusionary solidarity. [PDF]

Int J Equity Health
Mulumba M, Oga J, Baguma C, Nantaba J, Ruano AL.   +4 more
europepmc   +1 more source

How Do Forward‐Looking Estimates of Credit Losses Affect the Judgments of Financial Statement Users? Comment les estimations prospectives des pertes sur créances influencent‐elles les jugements des utilisateurs des états financiers?

Contemporary Accounting Research, EarlyView.
ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce, Cassie Mongold, Laura Quaid, Jennifer Winchel   +3 more
wiley   +1 more source

Prefecture government fiscal intervention and corporate asset allocation: The perspective of transaction cost theory. [PDF]

PLoS One
Pan J.
europepmc   +1 more source

Auditors' Response to Clients' Cyber Breaches: A Human‐Capital Perspective Réponse des auditeurs aux cyberatteintes touchant leurs clients : perspective axée sur le capital humain

Contemporary Accounting Research, EarlyView.
ABSTRACT Using online job postings data, we explore whether auditors adjust their human capital in response to clients' cyber breach incidents. We find that audit offices increase their demand for cybersecurity specialists after their clients' cyber breaches, implying that cyber breaches change not only client risk but also their auditor's production ...
Bing Li, Yifu Li, Jeffrey Pittman, Wenfeng Wang   +3 more
wiley   +1 more source

Debt vs. revenue share financing: A theoretical study on revenue share finance in a capital-constrained newsvendor. [PDF]

PLoS One
Song Y, Jiang M.
europepmc   +1 more source

Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?

Accounting &Finance, EarlyView.
ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche, Marta Sánchez‐Sancho, Jennifer Martínez‐Ferrero, Emma García‐Meca   +3 more
wiley   +1 more source

Exploration of association rule mining between lost-linking features and modes of loan customers using the FP-growth algorithm for risk warning strategies. [PDF]

PLoS One
Wang J, Jiang X, He Y, Guan B, Deng C.
europepmc   +1 more source

The Effects of Accounting Enforcement on the Informativeness of Capitalised R&D Across IFRS Countries

Accounting &Finance, EarlyView.
ABSTRACT We examine the effect of country‐level accounting enforcement on the informativeness of capitalised R&D across 19 countries that adopted IFRS by 2005. We find that capitalised R&D has a marginally stronger positive association with future earnings in strong‐enforcement countries compared to weak‐enforcement countries, consistent with higher ...
Qingyang He, Neil Fargher, Marvin Wee
wiley   +1 more source