Results 221 to 230 of about 259,437 (345)

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

Prevalence, risk factors and clinical correlates of COPD in a rural setting in Tanzania

open access: yesEuropean Respiratory Journal, 2018
N. F. Magitta   +8 more
semanticscholar   +1 more source

A Cross‐Country Study of the Impact of Ownership Structure on the Voluntary Audit Decisions of Private Entities in Developing Countries

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study investigates the relationship between ownership structure and voluntary audit decisions using a sample of 29,143 private entities across 112 developing countries. The findings indicate that private entities with higher foreign and government ownership are more likely to engage in voluntary audits, while those with greater block ...
Sudipta Bose, Sarowar Hossain
wiley   +1 more source

Direct health facility financing and its influence on quality compliance in primary healthcare: evidence from Tanzania. [PDF]

open access: yesHealth Res Policy Syst
Mwaisengela SM   +13 more
europepmc   +1 more source

Does Providing Free Trial Packs With Demonstration Plots Increase the Adoption of Agricultural Technologies? Cost Effectiveness Evidence From Tanzania

open access: yesAgricultural Economics, EarlyView.
ABSTRACT This study evaluates the effectiveness of the common practice of providing free trial packs alongside demonstration plots managed by local extension agents to promote learning‐by‐doing and increase technology adoption among bean farmers in Tanzania. The experiment randomly assigned some villages to forgo trial packs containing seeds and a seed
Mywish K. Maredia   +3 more
wiley   +1 more source

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