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
Association between COVID-19 diagnosis and severe mental health symptoms in adolescents in southern Brazil. [PDF]
Rev Paul PediatrVieira YP +6 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
Orbital apex syndrome in noninvasive fungal rhinosinusitis: a case report. [PDF]
J Surg Case RepYin Z, Hu X, Liu S, Jiang L.
europepmc +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 +2 more
wiley +1 more source
Progress in research on predictors of adverse outcomes in patients with nasal inflammatory diseases. [PDF]
Front ImmunolLiao JX +5 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 +2 more
wiley +1 more source
Nationwide estimates of SARS-CoV-2 infection fatality rates and numbers needed to vaccinate for COVID-19 vaccines in 2024 in Austria. [PDF]
Eur J Clin InvestRiedmann U +3 more
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 +3 more
wiley +1 more source
Comparative analysis between IFRS 9 and IPSAS 41 Financial Instruments
Икономика и компютърни науки. The widespread use of IFRS accounting standards often creates the impression that financial reporting revolves solely around corporate interests and profit-driven entities. However, accounting standards are also essential in other sectors, particularly
Martin Nikolov
doaj