Results 201 to 210 of about 18,829 (261)

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

Neuromedin U mediates left atrial pressure-induced diuresis in the anaesthetised pig. [PDF]

PLoS One
Healy V, Ruane O'Hora T, Lucking E, O'Donoghue G, Markos F.   +4 more
europepmc   +1 more source

Correction to “Multifrequency Multiparameter Magnetic Resonance Elastography Applied to an In Vivo Porcine Model for Assessing Portal Hypertension”

Portal Hypertension &Cirrhosis, EarlyView.
wiley   +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, Jeffrey Gramlich, M. Kathleen Harris   +2 more
wiley   +1 more source

Balanced Restoration: Optimizing Midface Rejuvenation Using Hyaluronic Acid Fillers. [PDF]

Plast Reconstr Surg Glob Open
Rohrich RJ, Cetto R, Gallagher CJ, Weir D, Hollander DA, Brown J, Wu K.   +6 more
europepmc   +1 more source

Monetary Policy, Investor Sentiment and Stock Price Bubble: Evidence From China

Accounting &Finance, EarlyView.
ABSTRACT The empirical results indicate that an increase in interest rates may stimulate a significant and persistent stock price bubble, which is consistent with rational asset price bubble theory. This finding suggests that central banks should implement anti‐turbulent monetary policy with caution, since inappropriate tightening may unintentionally ...
Jiahao Gong, Haofan Qiang, Xiaojian Niu, Chante Jian Ding   +3 more
wiley   +1 more source

A modified guidewire technique for managing non-deflating anchoring balloon transurethral catheters in emergency procedures. [PDF]

World J Emerg Med
Chen W, Tang M, Chen L, Liu Y.
europepmc   +1 more source

When Accounting Qualities Collide: Accruals Quality, Comparability and Information Risk in SEO Underpricing

Accounting &Finance, EarlyView.
ABSTRACT We examine how accounting quality attributes jointly mitigate underpricing associated with two dimensions of information risk in seasoned equity offerings (SEOs). In information environments with relatively more potent information asymmetry, the evidence suggests that accruals quality and accounting comparability act as substitutes; i.e ...
Adam Bordeman, Philip B. Shane, David B. Smith, Suning Zhang   +3 more
wiley   +1 more source