Results 221 to 230 of about 308,706 (297)

Auditor industry expertise and the predictive power of the deferred tax valuation allowance

Accounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.
Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton, Jeffrey Gramlich, M. Kathleen Harris   +2 more
wiley   +1 more source

Effect of a minimum floor price law for tobacco products on tobacco sales in Oakland, California, USA: a synthetic difference-in-differences analysis. [PDF]

Tob Control
White JS, Atherwood S, Apollonio DE.
europepmc   +1 more source

The Impact of ESG Rating Divergence on Excess Cash Holdings: Evidence From China A‐Share Listed Firms

Accounting &Finance, EarlyView.
ABSTRACT This paper investigates the relationship between ESG rating divergence and corporate excess cash holdings, employing a sample of Chinese A‐share listed companies from 2015 to 2021. Our findings reveal a significant positive relationship between ESG rating divergence and firms' excess cash holdings, a conclusion robust to various sensitivity ...
Qun Cao, Siye Liang, Jingtong Wu, Tairan Kevin Huang   +3 more
wiley   +1 more source

Evaluating sugar-sweetened beverage tax effects: online price and sales data from grocers in Canada. [PDF]

Health Promot Int
Prowse R, Zaltz D, Crichton K, Dooley K, Hammond D, Yi Y, Paquette MC, Wang PP, Raine K, Harding SV.   +9 more
europepmc   +1 more source

Economic Freedom and Audit Fees: Evidence From the USA

Accounting &Finance, EarlyView.
ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain, Ahsan Habib, Dinithi Ranasinghe, Marlissa Phillips   +3 more
wiley   +1 more source

Factors influencing the availability of anesthesiologists: a scoping review. [PDF]

Hum Resour Health
Keyvanlo Z, Kokabisaghi F, Yousefi M, Sedaghat A, Ebrahimipour H.   +4 more
europepmc   +1 more source

Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting

Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih, Rina Datt, Qingliang Tang, Abdullah Bugshan   +3 more
wiley   +1 more source

Do political parties matter for property taxes? [PDF]

PLoS One
Aldunate F, Diaz C, Truffa S.
europepmc   +1 more source

Estimation of timber rent and the efficiency of increasing rental payments in Russia [PDF]

, 2002
Oleg, Eismont, Petrov, Anatoly et al
core