Results 51 to 60 of about 250,625 (204)
EXPLICIT RECOGNITION OF EMOTIONAL FACIAL EXPRESSIONS IS SHAPED BY EXPERTISE: EVIDENCE FROM PROFESSIONAL ACTORS [PDF]
, 2013 Can reading others’ emotional states be shaped by expertise? We assessed processing of emotional facial expressions in professional actors trained either to voluntary activate mimicry to reproduce character’s emotions (as foreseen by the Mimic Method ...
Dario Grossi +20 more
core +1 more source
Proximity to Hubs of Expertise in Financial Analyst Forecast Accuracy [PDF]
SSRN Electronic Journal, 2013 This paper investigates whether the geographical proximity of financial analysts to hubs of information and expertise can influence their forecasting accuracy. Recent studies show that the financial analyst forecasting process show a systematic difference in earnings forecast accuracy dependent on the geographical distance of analysts from the ...
CAVEZZALI, Elisa +2 more
openaire +1 more source
Financial flexibility and investment efficiency: The moderating role of board financial expertise
Investment Management and Financial Innovations, 2023 The environment for enterprise external financing has deteriorated recently, especially in the wake of the COVID-19 outbreak, which has severely restricted enterprise external financing options. Therefore, it is essential to implement efficient financial methods to encourage business growth.
Mohamed Rezk Omara, Ahmed Rashed
openaire +1 more source
Earnings Conservatism and Audit Committee Financial Expertise
, 2013 Using an Australian sample of 494 firm-year observations, this study finds that accounting financial expertise is the primary type of expertise that influences earnings conservatism, rather than nonaccounting financial expertise.
Sultana, Nigar, Williams, Mitchell
core +1 more source
Audit Committees and Financial Reporting Quality [PDF]
, 2013 This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
core
THE USE OF QALY AS AN INTEGRAL MEASURE OF EFFECTIVENESS IN THE EVALUATION OF MEDICAL TECHNOLOGIES
Фармакоэкономика, 2017 This report addresses the ways of calculating QALY (Quality-adjusted life-year). OutsideRussia, a standardized methodology to calculate QALY is in use; such an approach makes it possible to apply this universal criterion of effectiveness to the ...
N. Z. Musina, V. K. Fedyaeva
doaj +1 more source
The impact of financial expertise of Audit committee on the Companies Information Environment [PDF]
مجله دانش حسابداری, 2017 The present study is about an investigation of the impact of financial expertise of audit committee on the information environment of the companies.
Hossein Fakhari (Ph.D) +1 more
doaj +1 more source
Audit committee chair and financial reporting timeliness: A focus on financial, experiential and monitoring expertise [PDF]
International Journal of Auditing, 2017 In this study, we examine the association of audit committee chair financial, experiential and monitoring expertise with the audit report lag period. We find that the experiential and monitoring expertise of audit committee chairs have a significant negative association with the delay in the audit report lag period, possibly resulting in more effective
Chaudhry Ghafran, Sofia Yasmin
openaire +5 more sources
Financial Expertise of Directors [PDF]
The composition and functioning of corporate boards is at the core of the academic and policy debate on optimal corporate governance. But does board composition matter for corporate decisions?
Ulrike Malmendier +2 more
core +1 more source
DeReMa (Development Research of Management): Jurnal Manajemen, 2017 Related to fraudulent financial statements by PT. Kimia Farma, Indosat, and others, this research looked at fraud committed by companies. The purpose of this research was to determine if the audit committee's independence, the financial expertise of the ...
Bambang Leo Handoko +1 more
doaj +1 more source