Results 241 to 250 of about 193,026 (301)

Socioeconomic deprivation results in high rates of diabetic ketoacidosis at type 1 diabetes diagnosis in England: A multicentre observational study. [PDF]

Diabet Med
Balagamage C, Pieridou C, Andrews A, Sundaram P, Randell T, Campbell F, Young J, Willemsen RH, Soni A, McGrath M, Marcovecchio ML, Pargass N, Iyer D, Dias RP.   +13 more
europepmc   +1 more source

Does Investors’ Information‐acquisition Ability Affect IPO Underpricing? Evidence from a Quasi‐natural Experiment

Abacus, EarlyView.
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, Xiaoke Cheng, Caiyue Ouyang, Wenxia Ge   +3 more
wiley   +1 more source

Is a change in mouth opening associated with improvements in quality of life in children with type 1 obstructive sleep apnoea after adenotonsillectomy? Protocol for the JawChild prospective cohort study. [PDF]

BMJ Open
Akkari M, Lopez R, Jaussent I, Vidal C, Skinner S, Jaffuel D, Molinari N.   +6 more
europepmc   +1 more source

Mandatory Audit Firm and Audit Partner Rotation [PDF]

, 2017
Rong, Qianwen
core   +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

The effect of leverage manipulation on real estate firms' financial risk: Based on the interest conflicts perspective. [PDF]

PLoS One
Huang L, Yu L, Huang W.
europepmc   +1 more source

Client Conservatism and Auditor-Client Contracting [PDF]

, 2012
DEFOND, Mark, LIM, Chee Yeow, ZANG, Yoonseok   +2 more
core  

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

Planned amputations after lower limb trauma : indications and long-term complication rates. [PDF]

Bone Jt Open
Brookes C, Rose A, Qayyum-Bin-Asim M, Kolli V, Lohn J, Trompeter AJ.   +5 more
europepmc   +1 more source

Quality standards for paediatric bronchiectasis care in the UK, a national study. [PDF]

ERJ Open Res
Carr SB, Kenia P, Langley R, Walker W, Ruffles T, Bossley C, O'Keeffe C, Smith H, Brown S, Schmidt A, Davies G, Robson E, Ramphul M, Spencer E, Scott A, Garde A, Ahmed B, Corbett H, Saint G, Keown K, Stewart J, Gregson E, Unger K, Fullwood I, Colley J, Adams A, Lo D, Kozlowska W, Narayanan M, Unger S.   +29 more
europepmc   +1 more source