Results 251 to 260 of about 255,585 (314)

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

Depression, but Not Fatigue, Improves as Part of Multimodal Post-COVID Rehabilitation.

Psychother Psychosom
Kupferschmitt AA, Hinterberger T, Herrmann C, Jöbges M, Kelm S, Sütfels G, Loew TH, Köllner V.   +7 more
europepmc   +1 more source

Ageism in suicide rates: any difference between Anglo-Saxon and Latin countries? [PDF]

Aging Clin Exp Res
De Leo D, Altin M, Entilli L.
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

The Wealth of Wealthholders. [PDF]

Rev Income Wealth
Ameriks J, Caplin A, Lee M, Shapiro MD, Tonetti C.   +4 more
europepmc   +1 more source

PENSION FUND INVESTMENT STRATEGIES AND PENSION FUND SUSTAINABILITY IN NIGERIA.

Benjamin Evbuomwan Oseghale (Ph.D), Bashiru Eraigbe Ilavbare, Katherine Temple Odafeveroro   +2 more
openaire   +2 more sources

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

Use of Symptomatic Drug Treatment for Fatigue in Multiple Sclerosis and Patterns of Work Loss. [PDF]

Ann Clin Transl Neurol
Englund S, Reutfors J, Frisell T, Piehl F.   +3 more
europepmc   +1 more source

The effect of long-term care insurance on health outcomes and medical services utilization: based on an analysis of moderating effect of disability. [PDF]

J Health Popul Nutr
Jiang W, Yang H.
europepmc   +1 more source

Caring alone: older adult care burdens, practices, and structural imbalances among China's one-child generation. [PDF]

Front Public Health
Xiang S, Xiang H, Ren Q, Deng Q.
europepmc   +1 more source