Results 151 to 160 of about 5,846,071 (248)

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

Abacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

How Many Veteran COVID-19 Cases Were There during the Pandemic? [PDF]

J Med Virol
Widanagamaachchi WN, Callahan AR, Willson TM, Barbeau B, Lewis JE, Dalton CD, Stevens VW, Samore M, Chaiyakunapruk N, Jones MM.   +9 more
europepmc   +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  

Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation

Abacus, EarlyView.
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose, Maria Balatbat, Wendy Green   +2 more
wiley   +1 more source

Machine learning-guided evolution of pyrrolysyl-tRNA synthetase for improved incorporation efficiency of diverse noncanonical amino acids. [PDF]

Nat Commun
Zhang Q, Jiang L, Niu Y, Li Y, Chen W, Cheng J, Ding H, Chen B, Liu K, Cao J, Wang J, Ye S, Yang L, Wu J, Xu G, Lin J, Yu H.   +16 more
europepmc   +1 more source

Analysis of factors affecting the adoption of IFRS in an emerging economy. [PDF]

Heliyon, 2023
Nguyen HTT, Nguyen HTT, Nguyen CV.
europepmc   +1 more source

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

Abacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose, Muhammad Jahangir Ali, Syed Shams, Muhammad Shahin Miah   +3 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

Loss ratio of the capitation payment unit of the health-promoting entities in Colombia between 2017 and 2021: a financial-actuarial approach. [PDF]

Cost Eff Resour Alloc, 2023
Espinosa O, Rodríguez J, Urdinola BP, Do Nascimento Silva PL, Sánchez A, Arias ML, Valdez EA, Cheng T, Fisher SE.   +8 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