Results 191 to 200 of about 1,576,861 (336)

How does livelihood capital alleviate psychological anxiety among immigrants? [PDF]

Front Public Health
Jin H, Liu H.
europepmc   +1 more source

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley   +1 more source

Varying the parameters of the Slovenian pension system: an analysis with an overlapping-generations general equilibrium model [PDF]

The article presents an analysis of welfare effects in Slovenia, an analysis of macroeconomic effects of the Slovenian pension reform and an analysis of effects of the pension fund deficit on sustainability of Slovenian public finances with a dynamic OLG
Verbic, Miroslav
core   +1 more source

The utilization of government social protection schemes by people living with HIV: A cross-sectional study in Chittoor district, Andhra Pradesh, India. [PDF]

J Family Med Prim Care
Tarugu J, Koni K, Chaudhuri S, Kurugundla H, Udayasree K.   +4 more
europepmc   +1 more source

Does the All‐Star Award Affect Chinese Analysts' Performance? Evidence From a Regression Discontinuity Design and the Field Le prix All‐Star influence‐t‐il le rendement des analystes chinois ? Données probantes issues d'une régression sur discontinuité et du terrain

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the effect of the All‐Star award on the performance of Chinese financial analysts. Leveraging unique voting data from 2007 to 2016 and a regression discontinuity design (RDD), we find that the All‐Star award significantly enhances recipients' fundamental analysis. Awarded analysts issue more accurate earnings forecasts, and
Congcong Li, Shaokun Li, Hai Lu
wiley   +1 more source

Mortality and Economic Burden of Prostate Cancer in Bulgaria: Years of Life Lost, Working Years of Life Lost, and Indirect Costs (2008-2023). [PDF]

Epidemiologia (Basel)
Veleva N, Ivanov K, Yaneva A, Lebanova H.   +3 more
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

Public sanitation interventions and household clean energy adoption: Evidence from China's renovating water supply and toilets. [PDF]

PLoS One
Wang P, Liu L.
europepmc   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
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

The happiness effect of high-quality development of China's health and wellness industry: micro-empirical evidence from the Chinese Social Survey 2013-2021. [PDF]

Front Public Health
Liu S, Zhu W.
europepmc   +1 more source