Results 181 to 190 of about 5,322 (297)

THE EFFECT OF DEFERRED TAX COSTS, TAX PLANNING AND DEFERRED TAX ASSETS ON EARNINGS MANAGEMENT

This study aims to examine the effect of deferred tax expense, tax planning and deferred tax assets on earnings management. The population in this study were all property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021.
Damayanty, Prisila, Andani, Agnes Tiwan, Amalia, Tyara   +2 more
core  

Ideology and Agenda Setting in the High Court of Australia

Journal of Empirical Legal Studies, EarlyView.
ABSTRACT Does judicial ideology affect the process of agenda‐setting in the High Court of Australia? Applications for “special leave” to appeal are the primary method through which the High Court manages its caseload, analogous to certiorari at the U.S. Supreme Court.
Pat Leslie, Tonja Jacobi, Zoe Robinson, Russell Smyth   +3 more
wiley   +1 more source

Indices of embodied Neuroergonomic coupling: a theory and hypothesis framework for quantifying brain-body-environment dynamics in built space. [PDF]

Front Hum Neurosci
Scanlin J.
europepmc   +1 more source

Central Bank Purchases and Corporate Bond Issuance during the Pandemic: The Case of Japan

Journal of Financial Research, EarlyView.
Abstract In its massive purchases of corporate bonds during the COVID‐19 pandemic, the Bank of Japan set the maximum eligible remaining maturity at 5 years. I document that during the postpandemic period, Japanese firms increased bond issuance, with the increase concentrated in (1) issuance of bonds with eligible maturities (1–5 years) and (2 ...
Yusuke Tsujimoto
wiley   +1 more source

Seven Steps to Financial Health. [PDF]

Head Neck Pathol
Thompson LDR, Thompson PA.
europepmc   +1 more source

Economic policy uncertainty and international corporate leasing

Journal of Financial Research, EarlyView.
Abstract We examine the effect of economic policy uncertainty (EPU) on the corporate lease decision using an international sample of 19 countries. The use of operating leases increases when EPU is heightened. The documented leasing increase is more pronounced for financially constrained firms, firms facing greater operating volatility, or those that ...
Goutham Abotula, Douglas (DJ) Fairhurst, Yoonsoo Nam   +2 more
wiley   +1 more source

Regulatory Territory and General Deterrence Across Borders: Swiss Banks' Territorial Self-Categorizations and Responses to U.S. Extraterritorial Law Enforcement. [PDF]

Adm Sci Q
Reuter E, Überbacher F, Scherer AG.
europepmc   +1 more source

Strategic adjustment of capital structure: Evidence from firms newly added to the S&P 500 index

Journal of Financial Research, EarlyView.
Abstract We examine the capital structure of firms that are newly added to the S&P 500 index. The leverage ratio gradually decreases during the two‐year pre‐addition period and then increases during the two‐year post‐addition period, resulting in a U‐shaped trend.
Eunpyo Hong, Min Hwang, Jiyoon Lee
wiley   +1 more source

Chemotherapy-Forward Management of Advanced Prostate Cancer: Taxane Timing, Sequencing and the Real-World Place of Immunotherapy. [PDF]

Cancers (Basel)
Noro T, Utsumi T, Ikeda R, Ishitsuka N, Suzuki Y, Iijima S, Sugizaki Y, Somoto T, Oka R, Endo T, Kamiya N, Suzuki H.   +11 more
europepmc   +1 more source

Neurophysiological Methods in Accounting and Finance

Journal of International Financial Management &Accounting, EarlyView.
ABSTRACT Recent advances in neuroscience have made neurophysiological methods increasingly accessible, creating a timely opportunity to rethink how accounting and financial decisions are studied. Yet accounting and finance research has been slow to exploit its full potential.
Gaia Bassani, Silvio Vismara
wiley   +1 more source