Results 101 to 110 of about 31,935 (228)
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 +2 more
wiley +1 more source
Measuring Structural Budget Balances in a Fast Growing Economy: The Case of Ireland [PDF]
The most popular method of measuring structural budget balances is the “gaps plus elasticities” approach. Abtract: In this paper, it is argued that the idiosyncratic features of an economy need to be accounted for properly when seeking to achieve good ...
Cronin, David, McCoy, Daniel
core
Alloparenting the investment child: A reply to responses
The British Journal of Sociology, EarlyView.
Nina Bandelj
wiley +1 more source
Economic Freedom and Audit Fees: Evidence From the USA
Accounting &Finance, EarlyView.ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain +3 more
wiley +1 more source
Estimating Price Paths for Residential Real Estate [PDF]
Several approaches have been used to estimate and adjust for price movements in residential real estate; however, weaknesses remain in current systems. This paper incorporates a different way of measuring temporal price patterns.
John W. Birch, Mark A. Sunderman
core
Accounting &Finance, EarlyView.ABSTRACT This study examines how board expertise diversity influences firm performance using a novel machine learning approach to classify directors' professional backgrounds. Drawing on data from Spanish listed firms, we develop multidimensional expertise profiles that capture multiple skills held by each director.
Fernando Hernández‐Atienza +4 more
wiley +1 more source
Remittances, Value Added Tax and Tax Revenue in Developing Countries [PDF]
This paper examines the impact of international remittances on both the level and the instability of government tax revenue in receiving countries. It investigates in particular whether the presence of a value added tax (VAT) system increases the benefit
Christian EBEKE
core
Addiction, EarlyView.Abstract Background and aims Vapes are effective for smoking cessation. The UK Government launched the Swap to Stop initiative in England in December 2023, aiming to encourage people to quit smoking by providing free vape starter kits alongside behavioural support.
Vera Helen Buss +6 more
wiley +1 more source
Remittances, political economy and public health expenditure: evidence from Africa. [PDF]
Health Policy PlanNanziri LE, Kabajulizi J, Gbahabo PT.
europepmc +1 more source
Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley +1 more source