Can IFRS adoption mitigate earnings management in an emerging market? [PDF]
Mohamed Amer AM +2 more
europepmc +1 more source
Financial disclosure quality and sustainability disclosure quality. A case in China. [PDF]
Abeysekera I, Li F, Lu Y.
europepmc +1 more source
Expanding on the growing evidence for neoadjuvant immunotherapy in resectable non‐small cell lung cancer, this study explored neoadjuvant nivolumab ± denosumab. Two of the 10 treated patients achieved a pathological complete response. CD8 T‐cell infiltration correlated with pathological response, warranting ongoing translational research to understand ...
Elizabeth Ahern +11 more
wiley +1 more source
KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]
Na H +5 more
europepmc +1 more source
The IFRS adoption, accounting quality, and banking performance: An evaluation of susceptibilities and financial stability in developing economies. [PDF]
Ma C +5 more
europepmc +1 more source
Globalization, internal migration, and public goods provision in emerging economies
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
Beyond numbers: The governance role of data assets in real earnings management. [PDF]
Zhang M, Qian H, Ma T.
europepmc +1 more source
Estimates of the Magnitude of Financial and Tax Reporting Conflicts [PDF]
This study examines the tax reporting consequences of financial reporting discretion. Using a matched sample of financial statements with tax returns, I provide estimates of the accuracy of tax return information inferred from financial statements.
George A. Plesko
core
Of hired guns and ideologues: Why would a law firm ever retain an honest expert witness?
Abstract Suppose that expert witnesses appearing in litigation are, generically, either honest in their assessment of a fact situation or are advocates who testify in favour of their retaining party, regardless of new information. The type of a witness is known to law firms, who engage with them repeatedly, but not to courts.
Martin Richardson, Jose Rodrigues‐Neto
wiley +1 more source
Analyst coverage and real earnings management: Does IFRS adoption matter? UK evidence. [PDF]
Almaharmeh MI, Liu J, Iskandrani M.
europepmc +1 more source

