Results 161 to 170 of about 2,028 (299)

TARFA: A Novel Approach to Targeted Accounting Range Factor Analysis for Asset Allocation. [PDF]

Entropy (Basel)
de Leon JJ, Medda F.
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

Equity premium forecasting with reliability-screened forward-looking signals. [PDF]

PLoS One
Huh J, Jeon J, Jeong S.
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

Fair value versus historic cost Valuation for Biological assets: Implications for the quality of financial information

This research finds neither significant differences in earnings and revenues for farms using fair value (FV) for biological assets with respect to those valuing at historic cost (HC), nor an increase in their volatility.
Josep Ma. Argiles (UB), Josep Garcia Bladon (IQS), Teresa Monllau (UPF)   +2 more
core  

Freedom under algorithms: how unpredictable and asocial management erodes free choice. [PDF]

Front Artif Intell
Donoghue R.
europepmc   +1 more source

Economic Freedom and Audit Fees: Evidence From the USA

Accounting &Finance, EarlyView.
ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain, Ahsan Habib, Dinithi Ranasinghe, Marlissa Phillips   +3 more
wiley   +1 more source

Monetary Policy, Investor Sentiment and Stock Price Bubble: Evidence From China

Accounting &Finance, EarlyView.
ABSTRACT The empirical results indicate that an increase in interest rates may stimulate a significant and persistent stock price bubble, which is consistent with rational asset price bubble theory. This finding suggests that central banks should implement anti‐turbulent monetary policy with caution, since inappropriate tightening may unintentionally ...
Jiahao Gong, Haofan Qiang, Xiaojian Niu, Chante Jian Ding   +3 more
wiley   +1 more source

Propensity to Punish in High Psychopathy may Promote Cooperation: Human and Computer Prisoner Dilemma Experiments. [PDF]

Evol Psychol
Balbuena L, Kolla N, Logan J.
europepmc   +1 more source

Gatekeeping harm reduction in Canadian Federal Prisons: Perspectives on the threat risk assessment for the prison needle exchange program by prison administrative leadership

Addiction, EarlyView.
Abstract Background and aims Prison needle exchange programs (PNEPs) are evidence‐based, cost‐effective interventions that prevent transmission of blood‐borne viruses. PNEPs were introduced in a minority of Canadian federal prisons in 2018; however, participation is contingent on a mandatory approval process known as a “Threat Risk Assessment” (TRA ...
Nadine Kronfli, Nashira Popovic, Elise Weiss, Mark Stoové, Lise Lafferty, Olivia Price, Lynn M. Madden, Behzad Hajarizadeh, Andrew R. Lloyd, Frederick L. Altice   +9 more
wiley   +1 more source