Results 141 to 150 of about 10,176 (234)

Countdown to 2030: Adolescent sexual and reproductive health in Pakistan. [PDF]

Pak J Med Sci
Khan S.
europepmc   +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

The power of ESG in shaping dividend policy: Illuminating the role of financial sustainability in an emerging market. [PDF]

PLoS One
Almulhim AA, Aljughaiman AA, Al Barrak T, Chebbi K, Amin N.   +4 more
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

Representation, attribution, and purification: a study on the dissemination of competitive sports public opinion in the digital media environment. [PDF]

Front Sociol
Yang Y, Zhang Y, Shi B.
europepmc   +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

The impact of ESG on firm value: The moderating role of cash holdings. [PDF]

Heliyon
Ahmed O, Abu Khalaf B.
europepmc   +1 more source

The Impact of ESG Rating Divergence on Excess Cash Holdings: Evidence From China A‐Share Listed Firms

Accounting &Finance, EarlyView.
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, Siye Liang, Jingtong Wu, Tairan Kevin Huang   +3 more
wiley   +1 more source

Financing the future of TB control: from dependence to resilience. [PDF]

Public Health Action
Kazi GN.
europepmc   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

Accounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source