Financing the future of TB control: from dependence to resilience. [PDF]
Kazi GN.
europepmc +1 more source
Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose +2 more
wiley +1 more source
Downplaying reality: is the UN population fund forgetting population growth and family planning? [PDF]
Götmark F +5 more
europepmc +1 more source
Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose +3 more
wiley +1 more source
Global market trends and financial performance of the corporate fast-food industry and their potential contributions to diets high in meat and ultra-processed foods. [PDF]
Sievert K +5 more
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
Private finance and the threat to global health. [PDF]
Hunter BM +6 more
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
Rethinking medicalization: unequal relations, hegemonic medicalization, and the medicalizing dividend. [PDF]
Halpin M, Cortez D.
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

