Results 261 to 270 of about 705,352 (336)

Assessing the water quality hazard and challenges to achieving the freshwater goal in Sri Lanka. [PDF]

open access: yesSci Rep
Shamsudduha M   +8 more
europepmc   +1 more source

Valuation Specialist, Earnings Persistent and Level 3 Fair Value Measurements

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We investigate the significance of valuation specialists within audit teams in shaping the association between earnings persistence and banks' exposure to Level 3 fair value measurements (FVMs). Using a sample of international banks, we find that a bank's exposure to Level 3 FVMs improves earnings persistence only when auditors engage ...
Chen Bu, Yuyu Zhang, Daifei Yao
wiley   +1 more source

Business Group Affiliation and Investment Efficiency: International Evidence

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine the effect of business group affiliation on firm‐level investment efficiency using an international sample. Prior research has investigated both the benefits and drawbacks of this form of ownership structure. We first document that group affiliates are more efficient in their investment decisions than standalones by constraining ...
Siwen Fu, Jeong‐Bon Kim
wiley   +1 more source

The Nexus Between Self‐Efficacy and Professional Skills Development Among Accounting Students: Do Social and Cultural Factors Matter?

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Research conducted in various disciplines in developed countries demonstrates that self‐efficacy beliefs significantly influence students' professional skills development. This study examines the influence of self‐efficacy beliefs on the development of accounting students' professional skills based on their personality traits in a developing ...
Garima Sharma   +4 more
wiley   +1 more source

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