Results 271 to 280 of about 837,041 (354)

Recent changes in discretionary denials of drug patent challenges. [PDF]

Health Aff Sch
Tu SS, Rai A, Kesselheim AS.
europepmc   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, EarlyView.
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, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source

Accessing AI mammography reports impacts patient follow-up behaviors: the unintended consequences of including AI in patient portals. [PDF]

NPJ Digit Med
Song EC, Bernstein MH, Lay PS, Druart L, Dibble EH, Lourenco AP, Baird GL.   +6 more
europepmc   +1 more source

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

Effect of a conflict management workshop with simulated mediation and mock court proceedings: a mixed-methods study. [PDF]

BMC Med Educ
Zhou YC, Tzeng WC, Fu CP, Hung YL, Shiao YC, Ng DY, Wang CC.   +6 more
europepmc   +1 more source

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

When machines invent: How AI shapes patent litigation outcomes

American Business Law Journal, EarlyView.
Abstract Artificial intelligence (AI) is no longer merely a tool of invention. It has become an inventor. As AI systems increasingly contribute to the design and discovery of new technologies, their involvement raises novel challenges for patent law. This essay presents the first empirical test of whether jurors systematically perceive alleged patent ...
Joseph J. Avery, W. Michael Schuster
wiley   +1 more source

National trends and cost of litigation in UK National Health Service (NHS): a specialty-specific analysis from the past decade

Scottish Medical Journal, 2021
Background and aims Medical litigation claim and costs in UK are rising. This study aims to analyse the 10-year trend in litigation costs for individual clinical specialties in the UK from 2009/10 to 2018/19.
Jenni Lane, Rahul Bhome, Bhaskar K Somani   +2 more
exaly   +2 more sources

Some of the next articles are maybe not open access.

Related searches:

Mandatory greenhouse gas emissions reporting and firm environmental litigation risk

Accounting forum, 2023
We investigate the impact of mandatory non-financial reporting on corporate environmental litigation risk. Using a difference-in-difference research design, we reveal that the introduction of the Greenhouse Gas Reporting Program (GHGRP) in the U.S ...
Chen Huang, V. Patsika, A. Triantafylli, Yu Zhang   +3 more
semanticscholar   +1 more source