Results 141 to 150 of about 4,705 (260)

Can IFRS adoption mitigate earnings management in an emerging market? [PDF]

Heliyon
Mohamed Amer AM, Azimli A, Wole Adedokun M.   +2 more
europepmc   +1 more source

From Red Tape to Efficiency: The Influence of Professional Managers on Audit Report Lag in Chinese State‐owned Enterprises

Abacus, EarlyView.
This study examines the impact of professional managers on audit report lag in Chinese state‐owned enterprises (SOEs). Using a novel, manually constructed dataset of A‐share listed SOEs from 2006 to 2020, we find that the presence of professional managers is associated with significantly shorter audit report lag.
Hao Han, Kun Luo, Bo Qin
wiley   +1 more source

Invasive Fungal Rhinosinusitis: The First Histopathological Study in Vietnam. [PDF]

Head Neck Pathol
Tran GH, Luong KA, Ngo TP, Bui TM, Luong BA, Vu HA.   +5 more
europepmc   +1 more source

Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?

Abacus, EarlyView.
This paper examines empirically the association between sustainability restatements (SRS), that is, restatements in sustainability reports, and analyst forecast accuracy, measured by analysts’ forecast errors for current‐year earnings. We find that SRS are related to greater earnings forecast errors, especially when they are related to environmental or
Isabel Cristin Hertl, Janine Maniora
wiley   +1 more source

Does Audit Committee Training Increase Audit Effort?

Abacus, EarlyView.
Extensive literature has examined audit committee (AC) characteristics, including members’ prior experience and qualifications. However, much of this research uses static proxies for human capital, overlooking the potential for AC members to enhance their skills over time. In this study, we examine both the determinants and consequences of AC training.
Eun Hye Jo, Jung Wha (Jenny) Lee, Tom Scott   +2 more
wiley   +1 more source

Surface Modification of Intumescent Flame Retardant and Its Application in Polypropylene with Excellent Fire Performance and Water Resistance. [PDF]

Polymers (Basel)
Zheng X, Deng M, Jia H, Chen X, Wang R, Sun J, Li H, Gu X, Zhang S.   +8 more
europepmc   +1 more source

Decision usefulness of SME financial statements in Sri Lanka

Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon, Umesh Sharma, Grant Samkin   +2 more
wiley   +1 more source

Nasal NK/T-Cell Lymphoma with Unusual <i>Fonsecaea pedrosoi</i> Infection: A Rare Case Report from Northeast India. [PDF]

Indian J Otolaryngol Head Neck Surg
Solo M, Solo N.
europepmc   +1 more source

Determinants of Corporate Carbon Disclosure: A Systematic Framework and Agenda for Future Research

Accounting &Finance, EarlyView.
ABSTRACT Companies are increasingly expected to act swiftly to reduce their environmental impact and disclose detailed information about their carbon emissions. This study develops a multidimensional framework that links external factors and internal organisational conditions shaping the adoption and promotion of carbon disclosure.
Teresa Izzo, Ludovica Evangelista, Daniela Mancini, Gianluca Risaliti   +3 more
wiley   +1 more source

Combining structural modeling and deep learning to calculate the E. coli protein interactome and functional networks. [PDF]

Nat Commun
Zhao H, Velez C, Naravane A, Saha A, Feldman J, Skolnick J, Murray D, Honig B.   +7 more
europepmc   +1 more source