Results 261 to 270 of about 471,009 (335)

From the Big Sleep to the Big Heat: The Revival of Theory in Statutory Interpretation

, 1992
Philip P. Frickey
openalex   +1 more source

Marginal Tax Rates of Canadian Public Firms and the Applicability of Marginal Tax Rates in Corporate Decisions*

Accounting Perspectives, EarlyView.
ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley   +1 more source

Urinary tract infection in outpatients in Germany: a cross-sectional study of diagnostics and susceptibility testing in medical laboratories. [PDF]

BJGP Open
Bender H, Jobski K, Schmiemann G, Hamprecht A, Hoffmann F.   +4 more
europepmc   +1 more source

Audit Quality From a Service Perspective: A Systematic Literature Review

Accounting Perspectives, EarlyView.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha, Phillip de Jager, Francois Toerien, Ezelda Swanepoel   +3 more
wiley   +1 more source

Stroke - prevalence, trends, and regional patterns in Germany. An analysis based on routine data from the statutory health insurance. [PDF]

J Health Monit
Anton A, Rommel A, Steppuhn H, Thamm R, Yessimova D, Schröder H, Brückner G, Schüssel K, Porst M.   +8 more
europepmc   +1 more source

Public Tax Disclosures and Investor Perceptions Publications d'informations fiscales et perceptions des investisseurs

Contemporary Accounting Research, EarlyView.
ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck, Martin Jacob, Maximilian A. Müller, Christian P. H. Peters, Victor van Pelt   +4 more
wiley   +1 more source

Generative artificial intelligence in scientific publishing: Expectations for authors and reviewers at <i>Preventive Medicine</i> and <i>Preventive Medicine Reports</i>. [PDF]

Prev Med Rep
Arthur AW, Moore A, Rosado LC, Kassam P, Logel M, Nieves CI, Tope P, Litaker D, Borrell LN.   +8 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

Disability inclusion in Zambia's government COVID-19 policies: a framework analysis. [PDF]

Int J Equity Health
Seketi QE, Scherer N, Anitha Menon J, Michelo C, Banks LM, Bond V.   +5 more
europepmc   +1 more source

Is It Time for a Restatement of Statutory Interpretation

, 2014
Lawrence M. Solan
openalex   +1 more source