Results 161 to 170 of about 3,880,571 (233)

Federating European REgistries for Stroke: Principles, Data Model and Future Perspectives for a Federated Analysis of Multiple Prospective Stroke Registries. [PDF]

Eur J Neurol
Salerno A, Melissargos G, Katan M, Knoflach M, Kiechl S, Harbison J, Renieri L, Toni D, Palaiodimou L, Tsivigoulis G, Ktenidis A, Mailis T, Ioannidis Y, Michel P, Ryvlin P, FERES collaborators.   +15 more
europepmc   +1 more source

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

Abacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

Development of a mobile application to estimate time of death based on the compound method. [PDF]

Int J Legal Med
Zirn A, Berger C, Wittig H, Bottoni J, Gerlach K, Scheurer E, Lenz C.   +6 more
europepmc   +1 more source

Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation

Abacus, EarlyView.
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose, Maria Balatbat, Wendy Green   +2 more
wiley   +1 more source

Financial Burden in Adults With Chronic Illness in Switzerland: A Secondary Analysis of Qualitative Interviews Using Natural Language Processing and Topic Modeling. [PDF]

JMIR Form Res
Spitale G, Seinsche J, Visscher RMS, Schöpf-Lazzarino A, Jurisic J, Germani F, Alder E, Biller Andorno N, Ribi K, Schwind B.   +9 more
europepmc   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

Accounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting

Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih, Rina Datt, Qingliang Tang, Abdullah Bugshan   +3 more
wiley   +1 more source

Policy Briefing: from access to use-untangling the international legal frameworks that govern microbial resources. [PDF]

Sustain Microbiol
Faggionato D, Muñoz-García M, Kostic T, Ferrari ML, Vonaesch P, Poyet M, Portier P, Ryan MJ, Djeddour D, Stumptner C, Varese GC, Zuzuarregui A, Groussin M, Schloter M, Finn RD, Haas AS, Probert I, Verkley G, Overmann J, Scholz AH.   +19 more
europepmc   +1 more source

Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?

Accounting &Finance, EarlyView.
ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche, Marta Sánchez‐Sancho, Jennifer Martínez‐Ferrero, Emma García‐Meca   +3 more
wiley   +1 more source

Swiss public attitudes to human cryopreservation. [PDF]

PLoS One
Dos Santos JPR, Montazeri NX, Perović T, Kendziorra EF.   +3 more
europepmc   +1 more source