Auditor industry expertise and the predictive power of the deferred tax valuation allowance
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 +2 more
wiley +1 more source
Altered Functional Connectivity of Amygdala Subregions with Large-Scale Brain Networks in Schizophrenia: A Resting-State fMRI Study. [PDF]
Alharthi RR +7 more
europepmc +1 more source
ABSTRACT This update and revision of the international guideline for urticaria was developed in accordance with the methods recommended by Cochrane and the Grading of Recommendations Assessment, Development and Evaluation (GRADE) working group. It is an initiative of the Global Allergy and Asthma Excellence Network (GA2LEN) and its Urticaria and ...
T. Zuberbier +221 more
wiley +1 more source
Probiotics and their fermented feed: multi-dimensional effects and mechanistic insights on pork quality. [PDF]
Xiang X, Zhou Y, Cai P, Liu S, Shan T.
europepmc +1 more source
ABSTRACT Background Lichen sclerosus is a chronic, inflammatory, scarring disease of the skin that manifests mostly in the genital region. Objective We studied the histomorphological characteristics, grade, and pattern of inflammation in male pediatric patients with lichen sclerosus.
Valerie Flammang +10 more
wiley +1 more source
Feasibility of [<sup>15</sup>O]H<sub>2</sub>O PET-CT for quantifying lower limb muscle perfusion in peripheral arterial occlusive disease: a pilot study. [PDF]
van Leeuwen GL +5 more
europepmc +1 more source
Effects of climate change-induced dissolved oxygen changes on the lipid nutritional quality of bivalves. [PDF]
Zhang H +7 more
europepmc +1 more source
Prognostic factors to succeed in surgical treatment of chronic acromioclavicular dislocations
Johannes Barth, Fabrice Duparc, SFA
doaj +1 more source
Salvage of undeflatable intra-stent angioplasty-balloon-catheter with direct percutaneous needle puncture. [PDF]
Pasquetti L +5 more
europepmc +1 more source
Environmentally adjusted productivity growth and shadow prices for dairy farms
Abstract We estimate the environmentally adjusted productivity growth and shadow price for Ontario dairy farms. We use an input‐oriented directional distance function and farm‐level data from 2000 to 2020. First, we find that while GHG emissions per cow increase with higher milk yields, emission intensity decreases as milk yield per cow increases.
Bibek Dahal +2 more
wiley +1 more source

