Results 271 to 280 of about 471,009 (335)

Auditor industry expertise and the predictive power of the deferred tax valuation allowance

Accounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.
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, Jeffrey Gramlich, M. Kathleen Harris   +2 more
wiley   +1 more source

Genie in the bottle? a qualitative study of general practitioners' perspectives and information needs concerning digital mental health applications in Germany. [PDF]

BMC Prim Care
Sahan F, Panitz K, Wagenaar C, Kairies-Schwarz N, Vomhof M, Zinn M, Guthardt L, Bau J, Loerbroks A, Pischke CR, Apolinário-Hagen J.   +10 more
europepmc   +1 more source

Calling on U.S. Courts to Adopt Canada's Unified Approach to Statutory Interpretation

, 2014
Amir Pichhadze
openalex   +1 more source

CEO‐Board Social Ties and Corporate Tax Avoidance

Accounting &Finance, EarlyView.
ABSTRACT This study examines CEO‐board social ties that engage in corporate tax avoidance. We find that an increasing proportion of CEO‐board social ties in a firm is associated with higher levels of tax avoidance. Our results withstand several endogeneity tests, including propensity score matching, entropy balancing and a difference‐in‐differences ...
Chen Chen, Mukesh Garg, Dean Hanlon, Eka Nugraha Tan   +3 more
wiley   +1 more source

Congressional Procedure and Statutory Interpretation

, 1993
Devins, Neal, Evans, Larry, Wright, Jarrell   +2 more
core  

The Impacts of Disclosing Internal Controls, Board Oversight and Assurance by Different Types of External Assurers on Investors' Use of Sustainability Information

Accounting &Finance, EarlyView.
ABSTRACT This study uses a 2 × 3 experiment with Australian investors to examine how disclosing internal controls and board oversight (ICBO) and engaging different types of external assurers affect perceived credibility of sustainability information.
Paul Sakchuenyos, Eka Nugraha Tan, Pei‐Jia Lum, Roger Simnett   +3 more
wiley   +1 more source

Bennion on Statutory Interpretation

Statute Law Review, 2019
openaire   +1 more source

Unveiling Corruption's Influence on Insider Trading: US Insights

Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between state‐level political corruption and firm‐level insider trading in the United States. State corruption is proxied using Department of Justice court cases involving corrupt activities. The findings reveal a positive and statistically significant association between political corruption and insider ...
Ahmed Al‐Hadi, Baban Eulaiwi, Hidaya Al Lawati, Grantley Taylor   +3 more
wiley   +1 more source

Accountability, autonomy, equity, and trust in selected healthcare systems: a comparative analysis. [PDF]

Isr J Health Policy Res
Sigawi T, Yosef D, Tal O.
europepmc   +1 more source

Statutory Interpretation: Getting the Law to Be Less Common [PDF]

, 1989
Mikva, Abner J.
core