Results 151 to 160 of about 282,520 (286)
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 +2 more
wiley +1 more source
Novel RFID Multi-Label Network Location Measurement by Dual CCD and Non-Local Means-Harris Algorithm. [PDF]
Sensors (Basel)Li L, Jin Z, Li J, Zhang Z.
europepmc +1 more source
Accounting &Finance, EarlyView.ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche +3 more
wiley +1 more source
Agricultural and Forest Entomology, EarlyView.Coccinellidae (Coleoptera), Miridae (Hemiptera), Hemerobiidae (Neuroptera), Pentatomidae (Hemiptera), Anystidae (Acari), Erythraeidae (Acari) and spiders (Araneidae, Oxyopidae and Salticidae) fed on the invasive paropsine leaf beetles in Marlborough, New Zealand.
Souradji I. Bachirou +2 more
wiley +1 more source
Why did Putin invade Ukraine? A theory of degenerate autocracy
American Journal of Political Science, EarlyView.Abstract Many dictatorships end up with a series of disastrous decisions such as Hitler's attack on the Soviet Union or Saddam Hussein's aggression against Kuwait. Even if a certain policy choice is not ultimately fatal for the regime, such as Mao's Big Leap Forward or the Pol Pot's collectivization drive, they typically involve both a miscalculation ...
Georgy Egorov, Konstantin Sonin
wiley +1 more source
Acta Ophthalmologica, EarlyView.Abstract Purpose To compare retinal vessel oxygen saturations and diameters before, 1 and 3 months after trabeculectomy. Methods Retinal oxygen saturations and vessel diameters were obtained using retinal oximetry. The effect of the postoperative intraocular pressure (IOP) decrease on the arteriovenous difference (AV‐difference) was evaluated ...
S. Kemp +5 more
wiley +1 more source
Firefly algorithm and DNN for improved contactless heart rate measurement from videos. [PDF]
Sci RepSaini R +6 more
europepmc +1 more source
Mitigating Cultural Constraints on Environmental Performance With Women on Boards During Crises
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT Existing management literature has acknowledged the intricate interplay between board gender diversity (BGD), national culture, and environmental performance (EP). However, the COVID‐19 pandemic offers an unprecedented context to reexamine these relationships.
Aranthy Sabaratnam +3 more
wiley +1 more source
Conveyor belt speed detection via the synergistic fusion of optical flow and feature matching. [PDF]
Sci RepMiao D, Wang Y, Bai Y, Fu G, Wang J.
europepmc +1 more source
Too Little, Too Weak? Paid Parental Leaves in Philippine Collective Bargaining Agreements
British Journal of Industrial Relations, EarlyView.ABSTRACT When statutory work–family entitlements are deemed insufficient, workers often rely on collective bargaining to secure better terms. However, the extent to which unions can deliver higher than statutory benefits remains underexplored, especially in developing countries with decentralized bargaining systems and low union salience. Bridging this
Vincent Jerald Ramos
wiley +1 more source