Results 231 to 240 of about 837,041 (354)

Financial Climate‐Risk Measurement, Impact Funds, and Green Transitions

Journal of Accounting Research, EarlyView.
ABSTRACT Regulators are contemplating or mandating precise measurement of financial climate‐risk exposure to promote sustainable investments. We show that such mandates can be counterproductive in the presence of social funds that catalyze change by subsidizing the adoption of cleaner production technologies.
VOLKER LAUX, LUCAS MAHIEUX
wiley   +1 more source

Comparison of accusations against physicians and the practice of defensive medicine between surgical and non-surgical specialties. [PDF]

PLoS One
Tawfik AM, ElZoghby S, Elsherbiny NM, Salem MR.   +3 more
europepmc   +1 more source

Accounting Rules and the Labor Market for Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley   +1 more source

Challenging Encounters: A Systematic Scoping Review to Understand Patients' Influence on GPs' Compliance With Imaging Guidelines. [PDF]

J Eval Clin Pract
De Silva L, Baysari M, Hanna P, Clarke J.   +3 more
europepmc   +1 more source

Generative AI in Financial Reporting

Journal of Accounting Research, EarlyView.
ABSTRACT Generative artificial intelligence (GAI) will likely alter many aspects of the financial reporting process and spawn a deep stream of academic research. We take an early step by examining the extent to which firms have begun using GAI in one important part of the reporting process: writing disclosures.
ELIZABETH BLANKESPOOR, ED DEHAAN, QIANQIAN LI   +2 more
wiley   +1 more source

Medical malpractice in pediatric surgery: an analysis of Supreme Court decisions involving physicians. [PDF]

Ann Saudi Med
Çördük N, İzci A, Dereli AK, Acar K.
europepmc   +1 more source

A Tale of Two Market Disciplines: How Does Bank Financial Misconduct Affect Peer Banks in the Local Deposit Market

Journal of Accounting Research, EarlyView.
ABSTRACT This study examines the spillover effect of bank financial misconduct on the uninsured deposits of peer banks within local markets. We first validate that misconduct banks experience an increase in deposit spreads and a corresponding outflow of deposits following the misconduct. We then show local peer banks exhibit divergent deposit responses,
Ya Kang, Yupeng Lin, Yang Qiu
wiley   +1 more source

How people die inside: Fact patterns in civil litigation for in-custody deaths. [PDF]

J Forensic Leg Med
El-Sabawi T, Weizman S, LaBelle R.
europepmc   +1 more source

A Cross-sectional Analysis of Adverse Events and Litigation for Injectable Fillers

JAMA Facial Plastic Surgery, 2017
Hani M. Rayess, P. Svider, Curtis Hanba, V. Patel, Louis M. Dejoseph, M. Carron, G. Zuliani   +6 more
semanticscholar   +1 more source

Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings

Journal of Accounting Research, EarlyView.
ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS, ROBERT W. HOLTHAUSEN, CHRISTINE PETROVITS, DANYE WANG   +3 more
wiley   +1 more source