Results 201 to 210 of about 177,098 (344)

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

Analyzing robust dividend payout policy with dynamic panel regression: Application of speed of adjustment to half-life. [PDF]

PLoS One
Jangphanish K, Boonyanet W, Tongkong S.
europepmc   +1 more source

The Lifecycle of Typical IPOs: The Characteristics of Surviving Firms

Accounting &Finance, EarlyView.
ABSTRACT This paper explores the dynamics of firm evolution by analysing the timing and sequencing of a firm's innovation, investment, financing and payout decisions following an IPO. We apply real options theory to analyse our sample that includes all IPOs listed on the NYSE, NYSE MKT and NASDAQ since 1976, categorised into surviving, voluntarily ...
Jennifer Gippel, Martina Linnenluecke, Tom Smith, Yan Xu, Yushu Zhu   +4 more
wiley   +1 more source

Quantifying the loss of healthy life expectancy due to population ageing: health benefit estimation from a global perspective. [PDF]

BMJ Glob Health
Xi JY, Zhao JG, Li XQ, Yan B, Bai JJ, Xiang YN, Hu W, Hu J, Liao Y, Gu J, Lin X, Hao YT.   +11 more
europepmc   +1 more source

Real Effects of Temporary Employees: Evidence From Cost Behaviour

Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between the use of temporary employees and corporate cost behaviour, along with its managerial implications. Utilising a uniquely comprehensive data set on temporary employees from Korea, we find that firms with a higher proportion of temporary employees exhibit greater cost flexibility in response to sales
Sangil Kim, Ho‐Young Lee
wiley   +1 more source

Getting ahead of the ageing curve: learning from EU experiences for a healthier demographic transition. [PDF]

Front Public Health
Freitas HR, Malva JO.
europepmc   +1 more source

Unveiling Corruption's Influence on Insider Trading: US Insights

Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi, Baban Eulaiwi, Hidaya Al Lawati, Grantley Taylor   +3 more
wiley   +1 more source

Capitalizing on Population Dynamics 30 Years on from the International Conference on Population and Development. [PDF]

Stud Fam Plann
Gietel-Basten S, Snow R.
europepmc   +1 more source

Quantitative Analysis and Comparative Review of Dividend Policy Dynamics within the Banking Sector: Insights from Global and U.S. Financial Data and Existing Literature

, 2023
Oluwaseun Oladeji Olaniyi, Nishant Hemantkumar Shah   +1 more
openalex   +1 more source

The Relative Impact of Different News on Stock Returns: Evidence From New Zealand

Accounting &Finance, EarlyView.
ABSTRACT We estimate the effects of different news events on New Zealand stock returns. Our results indicate that local news, such as announcements from the New Zealand Central Bank interest rate changes (official cash rate) and company earnings reports, generally has a greater impact than international news. However, U.S. Federal Open Market Committee
Rui Ma, Ben R. Marshall, Nhut H. Nguyen, Nuttawat Visaltanachoti   +3 more
wiley   +1 more source