Results 201 to 210 of about 106,855 (338)

Audit Committee Networks and Audit Fees: A European Analysis

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study investigates the association between audit committee member networks and audit fees in a sample of 225 publicly traded firms from eight European countries between 2005 and 2020. Using social network analysis, we find that director interconnections—established through overlapping board memberships—are associated with audit fees.
Ruth García‐Cobo   +2 more
wiley   +1 more source

No evidence for an association of testosterone and cortisol hair concentrations with social decision-making in a large cohort of young adults. [PDF]

open access: yesSoc Cogn Affect Neurosci
Massaccesi C   +10 more
europepmc   +1 more source

Defence Contracting and Accrual‐Based Earnings Management

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz   +3 more
wiley   +1 more source

When First Nations Don't Count: H.V. Evatt and the Erasure of Palestinian Rights

open access: yesAustralian Journal of Politics &History, EarlyView.
As Minister for External Affairs in the Chifley Government, Herbert Vere Evatt played a pivotal role at the United Nations in securing the partition of Palestine and recognition of the State of Israel. These endeavours were represented by Evatt and in subsequent commentary as exemplifying Evatt's commitment to justice.
Jeff Rickertt
wiley   +1 more source

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