Results 131 to 140 of about 18,621 (269)

Did the market overreact to the mandatory switch to IFRS in Europe? [PDF]

open access: yes, 2014
Despite studies which indicate that mandatory adoption of International Financial Reporting Standards (IFRS) reduced the cost of capital for adopting firms and improved analysts’ forecasts, the evidence supporting any improvement in accounting quality is
Chen, Q, Skerratte, L
core  

Economic Freedom and Audit Fees: Evidence From the USA

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain   +3 more
wiley   +1 more source

Assessing Financial Reporting Quality of Early Stage Private Companies [PDF]

open access: yes, 2017
There are a variety of widely accepted methods that are used in order to evaluate the financial positioning of companies that are traded on stock exchanges.
Evans, Devereux D
core   +1 more source

Spatial price competition and buyer power in the U.S. beef packing industry

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract We develop a spatially‐explicit model of the U.S. beef packing industry to study key questions related to competition in an oligopsony setting. Cattle supplies are modeled at the county level, and packing plants' location, capacity, and ownership are taken as given. Packers procure negotiated cattle by competing in prices in each local (county)
GianCarlo Moschini, T. Jake Smith
wiley   +1 more source

Advances and Future Perspectives for the Management of Non‐Small Cell Lung Cancer in Australia: A Narrative Review

open access: yesAsia-Pacific Journal of Clinical Oncology, EarlyView.
Lung cancer remains Australia's leading cause of cancer death. With new screening and evolving therapies, equitable access and workforce readiness are essential. This review discusses current and emerging treatments for NSCLC in Australia, clinical trials underway, and future directions in delivering optimal, accessible care nationwide.
Lauren Julia Brown   +7 more
wiley   +1 more source

Determinants of the loan loss allowance: some cross-country comparisons [PDF]

open access: yes
This paper analyses the determinants of banks’ loan loss allowances for samples of US banks and three non-US samples: a group of 21 countries, Canada and Japan.
Hasan, Iftekhar, Wall , Larry D.
core  

When First Nations Don't Count: H.V. Evatt and the Erasure of Palestinian Rights

open access: yesAustralian Journal of Politics &History, EarlyView.
As Minister for External Affairs in the Chifley Government, Herbert Vere Evatt played a pivotal role at the United Nations in securing the partition of Palestine and recognition of the State of Israel. These endeavours were represented by Evatt and in subsequent commentary as exemplifying Evatt's commitment to justice.
Jeff Rickertt
wiley   +1 more source

Globalization, internal migration, and public goods provision in emerging economies

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Globalization can introduce new employment opportunities to emerging economies in multinational corporations and exporting firms. Who is best positioned to benefit, and what are the political consequences for “left behind” areas? We argue that primarily advantaged groups seize these opportunities through internal migration toward centers of ...
Benjamin Helms, Junghyun Lim
wiley   +1 more source

China

open access: yes, 1997
Economic development processes in post-1949 China can be divided into two periods. In the first, 1950-70, the economy was extensively and intensively controlled by the state with a priority for developing heavy industries.
CHOI, Shan Yu   +6 more
core  

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