Health investments and well-being of middle-aged and elderly populations: a panel data analysis based on China. [PDF]
Wang D, Luo W, Zhou L, Xu G, Lv X.
europepmc +1 more source
The effect of CEO adverse professional experience on management forecast pessimism
Abstract We examine how CEOs' past experiences of corporate distress affect their subsequent forecast behaviour. We find that CEOs who experienced distress in a non‐CEO position at another firm issue more pessimistic management earnings forecasts after becoming CEO at their current firm.
Eunice S. Khoo +2 more
wiley +1 more source
Restoration of melatonin rhythms reduces tumour-promoting inflammation in oesophageal cancer survivors: a prospective cohort study. [PDF]
Xu T, Jiang Y, Shao W, Zhou Z, Guo P.
europepmc +1 more source
Auditor industry expertise and the predictive power of the deferred tax valuation allowance
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 +2 more
wiley +1 more source
Determinant factors of Chief Data Officer adoption in government: A topic model and structural equation modelling approach. [PDF]
Zhang H, Ding H, Xiao J.
europepmc +1 more source
The Relative Impact of Different News on Stock Returns: Evidence From New Zealand
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 +3 more
wiley +1 more source
How have unintended pregnancies and contraceptive use among adolescent girls and young women changed in Uganda? Evidence from the 2014 and 2019 PMA national surveys. [PDF]
Kibira SPS +11 more
europepmc +1 more source
ABSTRACT This paper investigates the relationship between ESG rating divergence and corporate excess cash holdings, employing a sample of Chinese A‐share listed companies from 2015 to 2021. Our findings reveal a significant positive relationship between ESG rating divergence and firms' excess cash holdings, a conclusion robust to various sensitivity ...
Qun Cao +3 more
wiley +1 more source
Predicting financial distress in TSX-listed firms using machine learning algorithms. [PDF]
Lokanan ME, Ramzan S.
europepmc +1 more source

