Results 211 to 220 of about 14,430 (280)
Accounting Perspectives, EarlyView.ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley +1 more source
A mathematical framework for modelling the dynamic nature of ADHD symptoms. [PDF]
Front PsychiatryAdamou M, Kehagias A, Antoniou G.
europepmc +1 more source
Co‐opted Boards and the Obfuscation of Financial Reports
Abacus, EarlyView.This study investigates the relationship between board co‐option and the obfuscation of financial disclosures in a comprehensive sample of 9,620 10‐K filings by 1,076 US‐listed firms between 1996 and 2018. Our empirical results are consistent with our hypotheses that board co‐option partly explains the obfuscation of financial reports.
Abongeh A. Tunyi +3 more
wiley +1 more source
Abacus, EarlyView.Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley +1 more source
Iron Ore Pricing in China: Financialization Through a Marxist Lens
Abacus, EarlyView.We offer a Marxist interpretation of financialization as we examine the Chinese market for iron ore and the shift in the pricing mechanism from an annual fixed price to an indexed price from 2010. Drawing upon Marx's theory of the circuit of capital, we illustrate an empirical case of financialization that results from the conflict between social ...
Xun Gong, Eagle Zhang, Corinne Cortese
wiley +1 more source
Accounting &Finance, EarlyView.ABSTRACT Using textual analysis of clients' qualitative corporate risk factor disclosures (RFDs) from firms' 10‐K filings, we investigate how RFDs influence auditors' assessments of client business risk (CBR), as reflected in their pricing and reporting behaviour. We find that auditors charge clients who disclose more extensive RFDs approximately 5%–7%
Sarowar Hossain, Ryan Zihang Peng
wiley +1 more source
When time slows down: temporal distortion and addictive social media use. [PDF]
Front PsycholVinci LA, Savioni L, Triberti S.
europepmc +1 more source
Sailing Through Setbacks—What Makes Personal Financial Resilience?
Accounting &Finance, EarlyView.ABSTRACT We investigate financial adaptation by young adults (18 to 40 years old) during a recent cost‐of‐living crisis in a developed economy. Interview, financial, demographic and psychographic data are brought together to shed new light on personal financial resilience, or the capacity to adapt to financial shocks.
Syed Shah +2 more
wiley +1 more source
Ambiguity preferences in intertemporal and risky choice: A large-scale study using drift-diffusion modelling. [PDF]
Psychon Bull RevGuo M, Ikink I, Roelofs K, Figner B.
europepmc +1 more source
Addiction, EarlyView.Abstract Background and aims Harm reduction interventions aim to reduce negative consequences of drug use. We aimed to estimate the cost, health impact and economic benefits of current, expanded and new harm reduction interventions for people who use drugs in the Australian Capital Territory.
Anna L. Bowring +8 more
wiley +1 more source