Results 131 to 140 of about 54,703 (244)

The Impact of Monetary Policy Shocks on Stock Price Crash Risk

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study examines the impact of monetary policy shocks (MPS) on future stock price crash risk (SPCR), using a sample of US firms from 1995 to 2019. We find that expansionary MPS significantly reduce the likelihood of SPCR, while contractionary MPS show no statistically significant effect on SPCR. These results remain robust after controlling
Shunshun Xu, Haifeng Guo, Yeqin Zeng
wiley   +1 more source

IFRS 9 and procyclicality of loan loss provision among Chinese regional banks, the role of local leaders' turnover. [PDF]

PLoS One
Yu J, Abdullah M, Md Nor H.
europepmc   +1 more source

Corporate Website Disclosures and Financial Reporting Quality

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between corporate website disclosures and financial reporting quality. Using website disclosures for firms included in the S&P 500 and S&P Midcap 400 indices, a detailed disclosure index is constructed that distinguishes reproduced financial disclosures, incremental financial disclosures that are not ...
Nicholas Mueller
wiley   +1 more source

Agreement between seroprevalence- and model-based estimates of COVID-19 burden. [PDF]

Glob Health Action
Owusu-Boaitey N, Böttcher L, Meyerowitz-Katz G, Howard J, Gorski DH, Besançon L, Barchuk A.   +6 more
europepmc   +1 more source

Does a More Functionally Diverse Top Management Team Make the Financial Statements More Comparable?

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We examine whether top management team (TMT) functional diversity affects financial statement comparability. Drawing upon upper echelons theory and the information sharing perspective in diversity research, we argue that TMT functional diversity produces more comparable financial statements due to better information sharing and integration ...
Md Mahmudul Hasan, Audrey Wen‐Hsin Hsu, Sayan Sarkar, Tsung‐Hsuan Joey Yang   +3 more
wiley   +1 more source

Deferred taxes in the frame of IFRS

, 2015
Dolgozatom elméleti alapját a hazai számviteli szabályozás, valamint a nemzetközi pénzügyi beszámolási standardok összehasonlítása adja. A dolgozatban bemutattam röviden a két rendszer történetét, valamint a legfontosabb különbségeket.
Magyar, Dóra
core  

A comprehensive dataset on stakeholder participation in international accounting standards board's due process (2001-2024): Insights into legitimacy, engagement, and influence in international accounting standard-setting. [PDF]

Data Brief
Molina-Sánchez H, Ortiz-Gómez M, Fernández-Navarro F.   +2 more
europepmc   +1 more source

Hearing the Serre Invariant of a Compact p‐Adic Analytic Manifold

Mathematische Nachrichten, EarlyView.
ABSTRACT Using a previous novel way of defining kernel functions for Laplacian integral operators on a compact p$p$‐adic analytic manifold X$X$, one such operator Δ0s$\Delta _0^s$ with s∈R$s\in \mathbb {R}$ is applied to hearing the Serre invariant i(X)$i(X)$ by showing that a wavelet eigenvalue (with the wavelet having small support) is always ...
Patrick Erik Bradley, Ángel Morán Ledezma   +1 more
wiley   +1 more source

COVID-19, infection fatality rate (IFR) implied by the serology, antibody, testing in New York City. [PDF]

Infect Dis Model
Wilson L.
europepmc   +1 more source

Science for All? A Systematic Literature Review on Effective Teaching Approaches in Inclusive and Separate Settings

Science Education, EarlyView.
ABSTRACT This systematic literature review examines intervention studies focused on teaching science to a diverse range of learners. It adopts a broad definition of inclusion and makes use of the PRISMA statement. The review aims to provide an overview of evidence‐based teaching approaches in the current literature, identify the science skills targeted,
Silvia Fränkel, Nadine Großmann, Melanie Basten   +2 more
wiley   +1 more source