Results 211 to 220 of about 412,067 (291)
Residents' Preferences for Inclusive Commercial Health Insurance: A Comparative Study of Discrete Choice Experiment and Best-Worst Scaling in Heilongjiang Province, China. [PDF]
Jia Y +10 more
europepmc +1 more source
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun +2 more
wiley +1 more source
Expanding Tort Liability in English Law and Compulsory Insurance for Professional Risks [PDF]
David Oughton
openalex +1 more source
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley +1 more source
Medical damage liability risk of medical AI: from the perspective of DeepSeek's large-scale deployment in Chinese hospitals. [PDF]
Wang Y, Zhou Z.
europepmc +1 more source
Initial public offering (IPO) underpricing, driven by information asymmetry, is a prevalent and serious global phenomenon. In addition to the influence of information providers such as IPO firms, investors’ ability to acquire information may also significantly affect IPO underpricing.
Haipeng Yu +3 more
wiley +1 more source
Rethinking the contract‐failure theory
Abstract The contract‐failure theory posits that the nonprofit form can be an indicator of high product quality because the nondistribution constraint reduces the nonprofit manager's financial benefits from cheating. This would give nonprofits an advantage over for‐profit firms when consumers cannot determine product quality and thus explains ...
Yumiao Wang
wiley +1 more source

